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2021-12-31-accounts

Annual Report and Financial Statement of the Parochial Church Council For the year ended 31[st] December 2021 Registered Charity No. 1130796

St John’s, Houghton, with St Peter’s, Kingmoor

Introduction

The past is a bit of a blur. That’s not a confession of early-onset senility, it’s a simple fact for almost everyone after the last two years. A leading psychologist recently explained it to me like this: because times have been so stressful, our fight / flight / freeze systems have been on high alert, and they don’t care about time-stamps, they simply want to keep us alive. This makes an Annual Report all the more useful and encouraging, giving time to remember all that has happened.

As we look back, a few core truths are worth calling to mind: our Heavenly Father’s love for us, our Saviour Jesus’ promise to keep and protect us, the Holy Spirit’s power to sustain and change us. Hard times, and even great suffering, do not change these – and indeed, can make them more precious to us. As we read on, let’s be praying these truths for one another, with a thanksgiving which flows from all we know about God.

One of the key themes you will read is of re-opening and re-starting. In all of this, our desire has been to submit to the authorities (Romans 13:1) and love our neighbours (Mark 12:31) which are both expressions of our love for the Lord. So we have often ‘erred on the side of caution’ with re-opening decisions, partly to avoid the ‘giving back and then taking away’ into which others have been forced, and partly to ensure that the most fearful are always welcome to come to church. Those who wished that we would do more and earlier have been very patient, and we have come through very well together. Praise the Lord!

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 Canon Andrew Towner (Chairman) Associate Minister Rev Gary Tubbs 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 April 2021

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 2021-22.

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Contact Details

Incumbent Rev Canon Andrew Towner 12 Brunstock Close, Carlisle CA3 0HL Associate Minister Rev Gary Tubbs 20 St Aidan’s Road, Carlisle CA1 1LS 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 2021.

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PCC

As PCC we hold legal, financial and strategic roles on behalf of the Parish. There is a very well balanced Church of England requirement that the Vicar must consult with the PCC, and the PCC is to cooperate with the Vicar, and both of these work extremely well in our Parish, and have for many years. So I (Andrew) sought much advice on various decisions relating to re-opening and re-freshing ministry, and received both wisdom and support, and we have moved forward together with real gospel unity.

At the start of the year, PCC was focused on the Going for Growth project, finalising the appointment of Gary Tubbs as our first Associate Minister, clarifying his housing, and looking to raise ongoing funding to ensure the long-term continuation of this post. It has been a joy to welcome Gary to the team, to appreciate his preaching, pastoral care and wisdom. I have asked him to write a short report (which is included elsewhere in this document) so that we get a sense of some of what he has been doing during his first 9 months in post.

The Support Fund was a pleasing success story during 2020, and continues to be available. Recognising the significant needs felt by many within our Parish, the PCC set up a fund, overseen by 4 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 become aware and request.

During 2021 PCC took time to consider our service times, following the move to our 10am online YouTube offerings, and did so using three summary headings:

After carefully reading answers to our questionnaire, and listening to different views, PCC decided to move our two morning services towards the mid-morning slot, which is better for guests although slightly less popular with some church members. This is for a trial 6- month period, and will be reviewed during 2022.

In addition, PCC has been focusing on possible planting options for new congregations. Our desire is to be a growing family of thriving congregations, and we worked towards developing two more congregations during 2022: a weekly, warm but formal, 30 minute mid-week service, and an outdoor informal monthly gathering. After lots of work, the 11am Thursday congregation launched in December, and has started well. The plans for

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an outside congregation are more complex, but remain in place for the Spring/Summer of 2022, God willing.

Sundays

Our year started in familiar fashion, with morning expositions in Ezra and Romans 2-4 before Gary Tubbs’ induction and our celebration of Easter with Luke 23-24. Through the summer term, Andrew’s preaching series in Ezra and Romans alternated with Gary’s in 1 Samuel, and 4LIFE was able to re-start for the final month of that term, enjoying Isaiah 40.

In the Autumn, things felt very much back to normal with morning series in Romans 8, and Nehemiah (Andrew) and 1 Samuel (Gary), and 4LIFE focussing on the book of Revelation (Andrew) and John’s gospel (Gary) as well as input from other occasional preachers. We all focussed on Luke 1-2 pre-Christmas, in Home Groups and on Sundays.

A couple of changes in our services bear reflection. First, we have settled into a hybrid model of music being live and pre-recorded, which enables the use of high-quality recordings by our band, and will be of great use on weeks when musicians aren’t available. Second, we continue to broadcast onto YouTube and down the phone line, meaning those unable to make our services can still join in and participate fully. One other observation must fuel our prayers: some who would have been very regular with us 2 or 3 years ago seem to have drifted away from the Lord and his church, which is deeply sad and we continue to pray for them and invite them back. We thank God that we continue to greet guests almost every week across our Parish and have welcomed new regular members this year, which is wonderful.

Home Groups and Partnership

Naturally, different groups took different tacks during the year, and have either stayed on Zoom or re-started meeting in person at different points. Following some excellent ‘Praise and Prayer’ sheets to which many congregation members contributed, Partnership has been able to re-start, and recent meetings have shown up to 40 congregation members across our Parish committing to the vital hard work of prayer, most encouraging.

Church Family Weekend 2021

We had our annual Church Family Weekend in October; a great opportunity for all three congregations to share fellowship together. This year, we stayed local and met at St John’s. Paul Kerry led our Bible teaching, learning about Jesus from 1 Peter 1:1-9. The Friday and Sunday sessions were all-age, with the children and young people being taught in their own groups on Saturday morning. We enjoyed fellowship time together over a quiz, and offered a range of afternoon activities – craft, film, walk and photo trail around Houghton (although the outdoor activities weren’t so popular in the rain!).

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Associate Minister Report

Since arriving 9 months ago, we have had a warm welcome and it is a privilege to be in a church which has a high regard for the faithful preaching of God’s word, a true love of Christ and a heart for mission. As Associate Minister, I am here to be a support and coworker in the gospel alongside Andrew, with a particular focus on Houghton.

In December, we launched a new regular midweek congregation on Thursdays at 11am, meeting at St Peter’s but for the whole parish. The services are led by Fraser Clark and myself and we have been getting around a dozen people, including some who cannot make the Sunday services.

It has been wonderful to be able to get the Quest Club at Houghton restarted; we have done after-school clubs before, but never with such a good team! I share the weekly Christian assemblies at Houghton School with Andrew, and have been involved with the visits of the James Rennie School and Kingmoor Infant and Junior Schools to St Peter’s.

I have enjoyed preaching and leading at both morning services, as well as preaching at 4LIFE, and leading the Home Group meeting at Barbara Gardner’s home. There are also baptisms, funerals and pastoral visits as well as our regular mid-week meetings. This is a busy parish and really does benefit from having two full-time ministers – but I thank God that Andrew and I have wonderful lay support by committed and loving Christians as we serve one another in the name of Christ.

Children and Young People

We are committed to providing good care for young people, and vulnerable adults, within the church community. The PCC has adopted the Church of England’s safeguarding policy ‘Promoting a Safer Church’ and fully complied with all required safeguarding.

Sunday School at 9.45am

It has been a joy to return to the face-to-face teaching of the Explorers group during the Autumn term. Zoom meetings served us well during lockdown, especially for much needed fellowship. The number of children each week fluctuates greatly from the core 4-5 to a wonderful 14 at times. We give thanks for the new faces that are joining us on a more regular basis.

We have been blessed to have Kirsty Birkett join the team as a highly knowledgeable Bible teacher which was much needed as our team had shrunk from 9 leaders to just 4. Going forward we pray for at least another adult to join our teaching team as illness and enforced absences have meant it has been difficult to stick to the week-on-week off rota that we have used.

Contact: Andrina Crampsey

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IMPACT

IMPACT is for young people in school Years 7-13 to learn about Jesus and encourage each other to keep going as Christians. We meet on Sundays as part of the 4LIFE congregation – either during or after the service – to explore the Bible and discuss questions about Jesus. IMPACT also gets together during the week for movie nights, games, rock climbing, ten pin bowling etc. usually twice a month on a Thursday evening for fun and developing friendships. The socials are also a good opportunity for inviting friends. We currently have about 15 young people – and we’re look forward to welcoming those who will be moving up in June. Anyone of secondary school age is invited. Please do give thanks for the young people we have as part of our church family and pray for them to be excited about the good news about Jesus.

Contact: Pete Barnsley & Caroline Towers

Schools Ministry

We enjoy strong links with the three primary schools in our Parish, and growing links with James Rennie too. These links include a number 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. Through the year these have sometimes been online, although there have been personal visits at times too. Many of us have been praying for, encouraging and supporting the staff, which is much appreciated and a great gospel witness.

St Peter’s Tots

The group was relaunched early October 2021. We have a wonderful team of helpers and approximately 20 families attending weekly, none of whom are members of the church family. The children initially enjoy crafts, painting, play dough, puzzles, construction, role play, while their carers have refreshments and time to sit and socialise. Each week, we move into the main church for the last 20 minutes where we have a bible story, a prayer and a Christian song, before closing the session with nursery rhymes and number songs.

We give thanks for:

Prayers please for:

Contact: Helen Walker

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Daytime Ministries

Lunch Club

We have kept in contact with Lunch Club members by our fellowship ‘contacts’ team phoning throughout the first months of 2021. An Easter card was also distributed.

Lunch Club reopened in September. Our first meeting was in the afternoon for tea and cake, and in October we met for a light lunch. It was wonderful to have these times of fellowship together again. In November and December, we enjoyed a delicious two course meal. At each meeting speakers gave a short and engaging gospel-centred talk, which are always warmly received.

We thank God for helping us resume Lunch Club and for a faithful team of volunteers, and speakers. Thanks also for the enthusiasm of the members and for new members joining. This year we have had 55 – 65 attending, including 11 new members.

We pray that those attending who are not believers would seek to know Jesus and put their trust in him, and that believers are helped to grow in their faith. We pray for wisdom to reach out further into the community in which we serve. Lunch Club is held monthly and open to all those who are available during the daytime. New members are always welcome.

Contact: Dave & Cathy Ross

Men’s Study Group

Over the year the group have had a see-saw time. We started the year on January 11th to study Revelation in 14 studies. Due to many breaks because of Covid by the end of the year we had managed to reach study number 8. When we are all in attendance we are 12 (no we have not a Judas!). We will continue studying to the end of Revelation in 2022.

Contact: Mike Harrison

The Mothers’ Union

MU began meeting again in July 2021. We had kept in touch with one another through a monthly letter of encouragement, phone calls and personal visits to those who were more housebound. For the vulnerable it was sometimes possible to pray on the doorstep. To meet together again was such a joy and on our first meeting, after worship and thanksgiving, we enjoyed a precious time of fellowship outside in the sunshine sharing tea and cake. Throughout the autumn we met each month with speakers on the subject of Renewing Hope and Confidence. It has been a joy to welcome new members over the past few months and we look forward to growing in faith and love as we share fellowship together. Services at The Knells are still not possible, but we hope to resume in the future.

Contact: Margaret Hughes

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Mission & Outreach

Mission Group

The Mission Group met twice in the year in June and October and currently has 8 members. Our objectives are to represent the church family to focus on the mission outreach of the church by supporting and encouraging our Mission Partners and raising the profile of their work within the church family to encourage a wider involvement. In brief we aim to: Pray, Encourage, Give and Go.

We decided that we would ask each home group to ‘adopt’ a Mission Partner for prayer support, encouragement and reporting back to the wider church which has been implemented. Mission prayer at the monthly prayer meetings and weekly online prayer meetings have continued during the pandemic as well as prayer in the church services. There have also been successful mission presentations in church including an OM Ships update from Jon Lee. Various events are being provisionally planned but have been postponed by the pandemic. We continue to give approximately 10% of the church income to mission partners. We currently support: OM, NISCU, Vergaras (Argentina), CPAS, OMF, SASRA, AMIE, Cumbria University CU, Tear Fund, Open Doors and NW Gospel Partnership. The usual events to raise funds for Compassion and Samaritans Purse did not occur due to the pandemic.

Contact: Bruce Walker

Mission Community

One of the best ways we express our gospel partnership with our Mission Community partner St John’s London Road is combining outreach together, and our prayerful desire is to repeat such focussed missions about every 2 years. The next one is planned for 16-20 June 2022.

Men’s Outreach

Many events feed into the ongoing outreach mission of our Parish, and a particular joy during 2021 was the re-started Men’s Curry night to which we welcomed over 40 men, nearly filling the entire Khan’s at The Waterloo curry house, and which very many of the guests hugely appreciated – we have been starved not so much of curry but of good relaxed in-person human contact. And of course, after the meal, a short Bible thought is shared which often leads to good conversations, keeping the truth of Jesus on our relational agendas.

Contact: Fraser Clark & Andrew Towner

Women’s Outreach

We are a group who meet a couple of times a term to plan events, big and small, that we can invite our friends to. Ladies can come along to these events to have fun, deepen friendships and most importantly hear the Good News about Jesus.

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We give thanks to God that we were able to put on a Christmas craft evening in November 2021 and the majority of ladies who came were guests. We had to plan it slightly differently due to Covid regulations, using a ticketed scheme and limiting the numbers to 50, but it was a super evening and worked brilliantly. We had a whole range of crafts from table centre pieces to gift bags/boxes and snowmen! Kirsty Birkett gave our gospel talk for us which was well received, and we invited them all to the Christmas services and events.

We would value prayer for the best way to continue these conversations and help these ladies think things through. We have smaller follow up evenings planned in our homes where we will enjoy more craft and intentionally look for opportunities to talk about Jesus. We continue to pray that we will build good relationships and God will draw people to himself.

Contact: Bryony Woodbridge

Wider Church Involvement

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 and in May became Honorary Canon at Carlisle Cathedral.

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 group has served and sustained one another.

Training

North West Gospel Partnership training course is continuing online meaning that a number of people across our congregations are able to join in with this.

’ – ’ Wardens Report St John s

St John's church was closed for some of the year due to the Covid restrictions. However as the restrictions eased the building has reopened and we were able to give thanks for good numbers of people who were able to enjoy being at the Nine Lessons and Carols and the Carols Round the Tree services in December. St John's Church and Hall were used for the Church Weekend "Away" in October and it was encouraging to be together as a church

10

family, although the Saturday afternoon activities were affected by the inclement weather.

Plans for the reordering continue, and a new projector and a permanent central screen have been installed which have made a significant difference. It is expected that the kitchen will be installed in the old vestry early in 2022.

Use of the building has increased from 2020. Groups have been able to meet in person including the Mother's Union, the Men's Bible Study and the uniformed groups. Three different choirs use the Hall or the church as a rehearsal space.

’ – ’ Wardens Report St Peter s & 4LIFE

It was lovely to see church life returning back to normal, as the restrictions around the Covid pandemic eased. The church was used for Sunday services (9:45am & 4LIFE at 4pm). 2021 saw the return of our mid-week activities, including St Peter’s Tots which relaunched in September, as well as the monthly Lunch Club. The building also provided facilities for other groups including our pre-school, badminton, plus Scouts and Brownies. Thankfully, 2021 saw far smaller need for repairs. One area of improvement was the replacement of the outside lighting in the south car park and repairs to the lighting outside the foyer door which had been vandalised.

Finance

The accounts for the year show an excess of expenditure over income of £12,411. This is primarily due to the expenditure on the Associate Minister who joined us in April 2021, income having been given in advance to fund the expenditure. The general unrestricted fund balance at 31 December 2021, excluding the net book value of fixed assets, amounted to £21,051 (31/12/20 - £23,857). The restricted fund balance at 31 December 2021, excluding future depreciation for assets already purchased, amounted to £28,949 (31/12/20 - £37,905) – 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.

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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 2021

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
2021
2020
£
£
£
£
£
109,900
43,399
0
153,299
155,972
3,444
0
0
3,444
4,012
1
0
0
1
11
113,345
43,399
0
156,744
159,995
11,942
912
0
12,854
11,164
104,248
52,053
0
156,301
117,878
116,190
52,965
0
169,155
129,042
(2,845)
(9,566)
0
(12,411)
30,953
344,100
54,483
350
398,933
367,980
341,255
44,917
350
386,522
398,933

A1

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

BALANCE SHEET at 31 December 2021

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		 2021
2020
£
£
336,172
336,821
350
350
336,522
337,171
14,427
17,004
8,768
8,767
40,873
52,464
64,068
78,235
14,068
16,473
50,000
61,762
386,522
398,933
341,255
344,100
44,917
54,483
350
350
386,522
398,933

Approved by the Parochial Church Council 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 2021

Statement of Compliance

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared to give a "true and fair" view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a "true and fair" view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

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 2021

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 2021.

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.

Going Concern

The Covid-19 pandemic and subsequent lockdown period commencing in March 2020 resulted in the closure of church’s services and other activities with the exception of those held online. Services have recommenced in the church buildings with continued online streaming. 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 2021

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
2021
2020
£
£
£
£
£
83,869
5,761
89,630
88,217
1,354
1,354
2,137
17,706
3,375
21,081
22,952
102,929
9,136
0
112,065
113,306
6,971
34,263
41,234
34,423
0
0
8,243
109,900
43,399
0
153,299
155,972
711
711
1,836
2,733
2,733
2,176
3,444
0
0
3,444
4,012
1
0
0
1
11
113,345
43,399
0
156,744
159,995

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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 2021

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
Associate minister wages & 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
2021
2020
£
£
£
£
£
7,680
125
7,805
6,100
4,262
787
5,049
5,064
11,942
912
0
12,854
11,164
63,914
63,914
62,492
7,451
7,451
5,229
6,948
6,948
10,417
2,479
2,479
2,168
0
46,445
46,445
0
0
0
9,140
570
570
202
0
0
236
1,290
1,290
1,190
16,001
16,001
15,807
480
480
473
3,590
3,590
4,835
40
5,028
5,068
4,316
1,485
580
2,065
1,373
104,248
52,053
0
156,301
117,878
116,190
52,965
0
169,155
129,042

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

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2021

4. STAFF COSTS

4. STAFF COSTS
Wages and salaries
Social security costs
Employer pension contributions		 2021
2020
£
£
16,001
23,066
0
0
480
567
16,481
23,633

During the year, the PCC employed two part-time office administrators. One of the administrators was a member of the PCC during 2021. One of the administrators was the secretary to the PCC during 2021. The administrators received remuneration of £8,029 and £7,972 during 2021. Apart from the above, no other PCC member at the year-end received any remuneration.

5. FIXED ASSETS FOR USE BY THE PCC

Freehold land
and buildings Equipment Total
(a) Tangible £ £ £
ACTUAL/DEEMED COST At 1 January 2021 320,084 98,639 418,723
Additions 0 4,419 4,419
Disposals 0 0 0
At 31 December 2021 320,084 103,058 423,142
DEPRECIATION At 1 January 2021 0 81,902 81,902
Charge for year 0 5,068 5,068
On disposals 0 0 0
At 31 December 2021 0 86,970 86,970
NET BOOK VALUE At 31 December 2021 320,084 16,088 336,172
At 31 December 2020 320,084 16,737 336,821
The freehold land and buildings include the extension to St Peter’s Church and the church halls.
(b) Investments (all endowment fund) £
Cost at 1/1/21 and 31/12/21 350

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

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 2021

6. ANALYSIS OF NET ASSETS BY FUND

Tangible fixed assets
Investment fixed assets
Current assets
Current liabilities
Fund balance
2020 Comparative figures
Tangible fixed assets
Investment fixed assets
Current assets
Current liabilities
Fund balance		 Unrestricted
Restricted
Endowment
Total
Total
fund
fund
fund
2021
2020
£
£
£
£
£
320,204
15,968
336,172
336,821
350
350
350
35,119
28,949
64,068
78,235
(14,068)
(14,068)
(16,473)
341,255
44,917
350
386,522
398,933
Unrestricted
Restricted
Endowment
Total
Total
fund
fund
fund
2020
2019
£
£
£
£
£
320,243
16,578
336,821
320,214
350
350
350
40,330
37,905
78,235
68,509
(16,473)
(16,473)
(21,093)
344,100
54,483
350
398,933
367,980

7. DEBTORS
7. DEBTORS
Income tax recoverable
Prepayments and accrued interest
8. LIABILITIES
Amounts falling due in one year
Accruals		 2021
2020
£
£
14,218
15,786
209
1,218
14,427
17,004
2021
2020
£
£
14,068
16,473

9. FUND DETAILS

The endowment funds are bequests for grave maintenance.

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 2021

10. RESTRICTED INCOME MOVEMENTS

Churchyard
Additional minister (Going for Growth)
NCCM for Associate Minister
Re-ordering fund/audio system
Re-ordering fund – depreciation c/f (see below)
Funeral collections
Support fund
NCCM
Support for Vergaras
Tearfund		 B/F
0
20,797
0
15,033
16,578
0
1,940
10
125
0
54,483		 Income
Spent
2021
2021
£
£
23,587
28,445
18,000
18,000
4,419
609
632
632
1,025
580
125
155
155
43,399
52,965		 C/F
0
15,939
0
10,614
15,969
0
2,385
10
0
0
44,917

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.

2020 Comparative figures

Churchyard
Additional minister/Evangelical outreach (inc tax)
Reordering/audio system
Re-ordering fund – depreciation c/f (see below)
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

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 2021

11. Statement of Financial Activities for the year ended 31 December 2020

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
£
£
£
£
114,711
41,261
0
155,972
4,012
0
0
4,012
9
0
2
11
118,732
41,261
2
159,995
10,045
1,119
0
11,164
104,310
13,566
2
117,878
114,355
14,685
2
129,042
4,377
26,576
0
30,953
339,723
27,907
350
367,980
344,100
54,483
350
398,933

A10

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 2021

This report on the financial statements of the PCC for the year ended 31 December 2021, 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

A11