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2022-12-31-accounts

Annual Report and Financial Statement of the Parochial Church Council For the year ended 31[st] December 2022 Registered Charity No. 113079

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

Introduction

The Apostle Paul was always keen to hear what was going on in gospel work within the local churches he knew, and I hope that we approach this document in the same spirit. It’s a legal necessity to compile such a report, but not all annual reports are so encouraging! As you read, take time to say “thank you” to the LORD who has sustained and empowered all this work and service.

As I read various drafts, I was struck by two things: unity and variety. This booklet witnesses to so many different ministries each committed to the same message of grace. We are none of us exactly the same, yet we love the Lord Jesus, and long to serve him more and more as the day of his return approaches.

In the gospel, it is unity in Christ which provides, enables, drives and supports our unity. As a Parish we are very clear that the core fundamentals of the gospel are wonderful: Jesus’ life as the fully-God, fully-man Messiah, sin-bearing death, physical resurrection and sure return to judge the living and the dead are the heart of our unity. Our desire is to hold firmly to the trustworthy message, but to be relaxed about the means of sharing it (formal or relaxed, sermon or Bible study, church building or school hall). Let’s pray both for deep clarity with Jesus’ unchanging message, and gospel relaxation when different methods enable others to be reached with that wonderful news!

May you not only be encouraged as you read, but spurred on to the joyful expectation that our Father will continue to keep his promises, using jars of clay just like us in his wonderful kingdom work throughout the years ahead too.

1

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) Miss Jane Bolton (St Peter’s) Mr Pete Barnsley (St Peter’s 4LIFE) Vice Chairman Mr Martin Hilton

Elected Members from April 2022

St John’s Mr Neal Andrews Mr Ian Lochhead St Peter’s Mrs Judith Clark (Treasurer) Mr Paul Gleave (until Oct 22) Mr Nick Mullins Mr Bruce Walker Mrs Bryony Woodbridge 4LIFE Mrs Jane Catton Miss Sharron Hedley

The members marked with an * were appointed by the PCC to serve as their Deanery Synod representatives during 2022-23.

2

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 (until April 2022) 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.

Staffing

During 2022 Caroline Towers completed her 7 years of ministry in our church office. She worked hard to strengthen our communications and enable our planning, as well as every aspect of our ministry. All that we do simply could not continue without the wonderful work of our office team, and we are hugely grateful for Caroline’s hard work, encouragement and service of the Lord Jesus. Jane Catton very willingly took up further hours and responsibilities to ensure that Andrew is well supported, and all of us well integrated and coordinated.

Church Attendance

There were 171 people on the Church Electoral Roll as of December 2022.

3

PCC

As a 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) seek much advice on various decisions, and receive both wisdom and support. As well as two Wardens from St John’s and two from St Peter’s, our desire is that PCC represents the breadth of our Parish and different congregations, totalling no more than 12 (not including Clergy and Wardens).

One big theme during 2022 was linked to the Church of England’s ‘Living in Love and Faith’ project, around sexuality, gender, marriage and the many complex theological/pastoral issues within that. One of my favourite book titles on this issue is ‘People to be Loved’ which reminds us that it’s not only a theological issue, but about real lives, precious people made in God’s image. During the Summer we worked through the ‘Biblically Inclusive’ church audit from our friends at Living Out, which helped us to reflect on how to be faithful to Jesus’ teaching and as sensitive as possible to the different ways we can fail to love and support those with same-sex attraction.

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 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 become aware and request. One sadness of 2022 is that very few people did seek out that money, so during 2023 we shall aim to make it more widely known.

In addition, the PCC has been focusing on possible planting options for new congregations. Our desire is to be a growing family of thriving congregations, and the 11am Thursday mid-week service, launched in December 2021, has established a faithful core congregation over the last year. The plans for an outside congregation are more complex, but remain in place for the future, God willing.

Finances remain tight, and we continue to encourage one another to give sacrificially in response to all Christ has done for us, and to ensure the gospel continues to be offered to the very many around us who don’t know the hope, forgiveness, joy and salvation Jesus alone can give. These are hard times for very many of us, yet our giving is an overflow of gratitude, and remains as needed and appreciated as ever. Of course giving is not only financial – we wouldn’t be able to do all that we do – we wouldn’t really be a church at all - if each of us wasn’t using whatever time & talents, money & energy our Father has given us for his work.

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Sundays

Our intention as a church is to teach the whole Bible, so that over a period of years each of us will hear every perfect word of our loving heavenly Father. In part, this is due to Paul’s statement at the end of his time with the Ephesian church that he was “ innocent of anyone’s blood, because he hadn’t shrunk from teaching the whole council of God ” (Acts 20) although of course it also flows from the glory and perfection of the Bible “ more precious than gold … sweeter than honey ” (Ps 19).

The morning series during 2022 included completing some series in Nehemiah, Exodus and Romans, as well as continuing in 1 and 2 Samuel, John’s Gospel and Psalms 113-118, with a fortnight in Obadiah as well as a Christmas focus on ‘God with us’ in various passages.

4LIFE completed the year’s studies in Revelation, as well as enjoying time in 2 Chronicles, John, Ecclesiastes, Exodus 15, Psalm 115 and 2 Samuel. Our pattern there is alternate Sundays where the whole service is altogether and alternate ones where Impact and FROGS (Fully Reliant on God, our primary school aged teaching) split out after 30 minutes. One of our joyful highlights was seeing Amy Boddam-Whetham confirmed by Bishop Rod Thomas, and our regular joys include special guest services.

- Mid Week Service

The regular midweek congregation on Thursdays at 11am, meeting at St Peter’s has really bedded in. The services are led by Fraser Clark and Gary Tubbs with others involved in the leading and preaching and different people helping with refreshments. It has been encouraging to see a regular congregation of over a dozen or so - for some it is their main service, for others it is in addition to regular Sunday services.

Home Groups and Partnership

Partnership continues to be both a struggle and an encouragement – it’s never easy to come out to pray, and trying to pray or prioritise prayer meetings is a great reminder of the spiritual battle all Christians face, against the world, the flesh and the devil. One elderly Christian said to me recently: it’s never easy to come to the prayer meeting, yet I never come home regretting that I have prayed – something I’m sure most of us can associate with. Recent meetings have shown up to 40 congregation members across our Parish committing to the vital hard work of prayer, very encouraging.

Our Home Groups serve a number of purposes: they enable real deeper relationships, which is so important given our congregations’ size; they give time for questions, digressions, confusions, and so on – there’s no such thing as a silly question; and they enable us to ensure the whole Bible is studied not just from the front but from our laps too. There’s always space in groups, we love to welcome new members – so why not join up and come along?

5

Church Family Weekend 2022

Our Church Family Weekend was a great opportunity for church family from across the parish to share fellowship together and study God’s word as Matt Searles helped us to think more deeply about the character of Christ and how we can learn to enjoy Jesus and become more like him. We were very grateful to Nathan Coleclough, from Carlisle Baptist Church, who taught our teenagers and Jayne Brown who led our primary aged group. There were various activities to take part in on the Saturday afternoon including a walk, board games, craft and a film. The weekend concluded with a joint Sunday morning service for the whole parish, at a very full St John’s, followed by a shared lunch.

Children and Young People

St John’s

At St John's, crèche facilities and an area for children to work on activity sheets are always available in church allowing parents to sit with their very young children while remaining in the service. On Sundays, there is always something for children to engage with including an all age slot and all age prayers at our Lord’s Supper and Guest services. We have fluctuating and low numbers of children which makes providing Sunday School lessons difficult and we continue to pray for new families to come along.

St Peter’s

On Sundays during term time, we meet to dig into the bible, pray and enjoy fun activities as we all learn about Jesus together. Although during the year, a number of children have moved to Impact, we give thanks for the small group of children eager to learn. We also give thanks for the dedicated team of leaders who faithfully prepare lessons and teach with such enthusiasm. Our teaching often matches the main sermon passages, but this can sometimes prove a challenge to pitch to a younger ‘audience and we then use the excellent teaching resources from the Mustard Seeds website.

Looking ahead to the coming year, we welcome prayer support for the teaching team, that we may all find time and energy in our increasingly busy lives to continue to prepare and teach faithfully. We also pray for new families to join the congregation, especially following outreach events such as the Holiday Club and the Light Party.

Contact: Andrina Crampsey

4LIFE

FROGs (Fully Reliant On God) meet on alternate Sundays as part of the 4LIFE congregation. Numbers fluctuate weekly with a core group and we give thanks that the children are enthusiastic and engage well with the bible teaching and supporting activities. Please pray the truths of the bible will become rooted in the children’s hearts as they learn to love and follow Jesus from a young age.

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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 social events (movie nights, food and games, 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 looking forward to welcoming the Year 6s who will be moving up in June. After a two year break, it was great to restart our annual weekend away at Knock in July. Andrew led the teaching on the theme of ‘Being True to Yourself’, looking at what the Bible says about our identity in Christ.

Anyone of secondary school age is invited to Impact. Please 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 & Janine Barnsley, Caroline & Matt Towers, Mikey Newgarth

Schools Ministry

We enjoy strong links with the three primary schools in our Parish, and some 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. 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. Plus our Quest Clubs are now re-established, with teams from our congregations serving in different ways (running games, serving drinks, doing teaching) so there’s room for anyone willing to help out.

Quest Club Houghton

Quest Club at Houghton has enjoyed a full year since Covid restrictions ended, with 1620 children regularly attending. We are thankful for the committed team involved and the support from the school. The head recently thanked the team on behalf of the staff and children saying “the children really look forward to it every week”. During the year the children have engaged well with the bible time, and the games and crafts at each session have supported the teaching. Please pray that more children will come along.

Contact: Gary Tubbs

7

Quest Club Kingmoor

Quest club restarted in early 2022 after the pandemic disruption lead by a NISCU/St Peter’s Church partnership team. We had an excellent response to our invitations with our maximum number of 24 children from years 4-6 and a further 13 who we had to turn away as we had insufficient volunteers to accommodate them. We have an hour of games, crafts and a refreshment break with a bible story and discussion. There is a clear gospel message each week and the children listen carefully and respond well with great questions. They all received a gift of a bible and this lead to one boy attending St Peter’s church with his family.

Quest Club provides an excellent opportunity for evangelism in our local community and with further input this work could grow further and lead to new young families attending other church activities and services. Please pray that the children come to know Jesus.

Contact: Bruce Walker

St Peter’s Tots

The Tots group restarted in October 2021 and throughout 2022 we regularly have between 20-24 families attending and enjoying play, crafts and refreshments in a relaxed atmosphere. The weekly meeting offers a great opportunity to build friendships and for evangelism through the bible story and Christian songs each week. We have a great team of leaders, but we need more help to sustain this work. Please pray that the Gospel message leads to new families coming to faith. Give thanks for the team of volunteers and pray that others will want to be involved.

Contact: Helen Walker

Holiday Club

This years' Holiday Club had a circus theme and the teaching, from John’s Gospel, focussed on how the miracles of Jesus prove his identity – because only God could do that! We had a brilliant team who worked extremely hard for the week. More than 60 primary school children came along and enjoyed four mornings of organised hyperactivity, great circus-themed activities and engaging teaching. The finale was a Holiday Club Service and barbecue lunch on the Sunday, to which many parents came along. This year again we ran a couple of Holiday Club Reunion services as part of the 4LIFE programme, and were encouraged to see a number of returning guests.

Contact: Andrew Towner, 01228 515363

Church Family Light Party

The Light Party was held on 31[st] October, providing a positive alternative to Halloween. This popular event attracted around 50 children together with their families, a significant number of whom had been to the Holiday Club. It was a great opportunity to share something about Jesus with everyone and the children also enjoyed games, crafts, and food.

Contact: Jane Catton, 01228 515972

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Daytime Ministries

Parish Lunches (Lunch Club)

With the exception of January (Covid risk management) and September (State Funeral), Parish Lunches were held monthly. This year we have had up to 76 people attending each month, including 18 new regular members. On each occasion, we enjoyed fellowship, a talk and a delicious meal. In July, before a summer break, we held an Afternoon Tea. This was followed by a short reflective thought.

We give thanks to God for the engaging and clear gospel-centred talks from all the speakers. We also give thanks for the friendships that have grown through meeting at the lunches, and that guests and volunteers are inviting their friends and neighbours. It has been a joy to see guests subsequently joining the Thursday service congregation. We pray that guests seeking to know Jesus would want to find out more.

Contact: Dave and Cathy Ross, 01228 548311

Men’s Study Group

The Men's Group met fortnightly throughout the year with six weeks summer break. The year started by finishing our studies in Revelation followed by, with the help of a Lifebuilders study book, the Old Testament book of Isaiah. We have thirteen dedicated attendees with an average of eleven attending every meeting. New members are always welcome.

Contact: Mike Harrison

The Mothers’ Union

MU have enjoyed speakers from MAF (Mission Aviation Fellowship) and Safe Families as well as encouraging visits from our clergy and other church leaders. We entertained the Deanery members for a Songs of Praise and were especially thrilled to welcome several new members to our Branch.

A highlight was being invited back to The Knells to lead a monthly service for the residents. At Christmas we took some of the NISCU puppets to share the Christmas story from the point of view of the donkey, the sheep and the camel. Their stories were greatly enjoyed!

Please pray for continued outreach that we might share the Good News of Jesus amongst the families of Houghton and Kingmoor.

Contact: Margaret Hughes

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Mission & Outreach

Mission Group

News and prayer requests for specific mission partners were presented at the monthly Partnership prayer meetings. The aim of the presentations was to encourage the church family to get to know and get involved with mission through prayer, giving time and financial support.

We continued our support in 2022 for the following mission partners: OM (Lee, Nicoll and McKay families), NISCU, Vergaras (no longer with CMS), Tearfund, OMF, CPAS, SASRA, AMIE (Anglican Mission in England), North West Gospel Partnership, Open Doors and Cumbria University Christian Union, to support and encourage their work. 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

Mission Community

One of the best things we do together in our Mission Community is plan missions every two years, and we dedicated a week in June 2022 to sharing the good news of Jesus in various events, including a pea and pie supper with Tony Ford and an afternoon tea with James McAllen. We do this not as a one-off, but out of ongoing commitment to ‘Loving Christ and Making Him Known’ throughout the year. We rejoice in those Mission events and pray on for all those who heard about Jesus’ life, love and call.

Within the Mission Community we also heard of Steve Donald’s retirement from St John’s, and therefore began to pray for a godly man to succeed him. Andrew worked closely to support the PCC and church family in ministry without their own Vicar, as well as in producing a Parish Profile. Likewise, many of our preachers served on Sunday mornings, a rich expression of mutuality.

Men’s Outreach

The Men’s Curry night continues to be a very popular event to which over 30 men come along, many of whom are guests, almost filling the curry house. Khan’s at The Waterloo provide a buffet style menu and 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

10

Women’s Outreach

We meet a couple of times a term to plan guest events, big and small, for ladies to have fun, deepen friendships and most importantly hear the Good News about Jesus. We give thanks to God for enabling us to hold Summer and Christmas craft evenings again this year.

We have continued to ticket events as it helps with planning and avoids overcrowding. We had a super evening in July enjoying a wide range of crafts and a thought provoking talk from Kirsty Birkett. At Christmas we put on two consecutive craft evenings enabling us to accommodate 120 people. Rachel Iley from Bethesda Church Brampton spoke, giving a clear accessible message with a challenge.

We followed up the craft evenings with an informal question evening to encourage people to think more about what they’d heard and ask questions. We had a good evening each time enjoying a chance to discuss and think through various ideas but numbers were very low and none of our guests from the craft evenings came sadly.

We have not re-started the smaller craft evenings in people’s homes yet and would value prayer for the best way to follow up the bigger events and continue the conversation. We want to keep building good relationships and draw people to the Lord.

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.

Living Word

May 2022 saw Andy Robinson invited to preach at Living Word (a local convention under the Keswick banner, whose committee Andrew chairs). He spoke on the goodness of Jesus’ teaching on marriage for all of us, even (and especially?) for those who live with same-sex attraction. All who attended were encouraged to praise and pray with sisters and brothers across the Carlisle area, as well as by the goodness of God’s way for our lives.

NWGP (North West Gospel Partnership)

Andrew 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 Mission weeks) and so on. It has been a year where gospel encouragement has been vital, and this group has served and sustained one another.

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’ – ’ Wardens Report St John s

St John's church was fully open after the covid restrictions and numbers attending services increased slowly over the year. Once again we were able to give thanks for good numbers at the Community Nine Lessons and Carols and the Carols Round the Tree services in December. Houghton School used the church building for a number of services during the year and it was very pleasing to see the church full of children and family members at the Harvest service and at Christmas.

St John's was the base for another encouraging Church Family Weekend "Away" in October. Other highlights during the year included the "Autumn clean" when, after a good breakfast, a team of volunteers made progress in tidying the churchyard, clearing gutters and cleaning windows etc.

The Quinquennial inspection took place in June 2022 and states that "Overall the structure and weather tightness of the building appeared sound and had received attention", although the report also lists a number of findings to be addressed.

Plans for the reordering continue, and the new kitchen has now been installed in the old vestry. Work on drains for the sinks remains outstanding, but use of the new kitchen as a location to prepare and serve tea and coffee has been a great success with many more staying after the service to chat together over a cuppa. We give thanks for the good conversations following the service and pray that we can continue to build one another up.

Groups continue to meet in the building 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

Church Activities

We give thanks to God that the church is continuing to recover from the challenges of the past few years, with both congregations seeing numbers increase during the last year. We are grateful that the restrictions around the COVID pandemic are becoming a fading memory. The church was used for Sunday services (9:45am & 4LIFE at 4pm). It has also been an encouragement to see the buildings bustling with tots at the Tuesday toddler group and people enjoying the monthly Lunch Club. The building also provided facilities for other groups including pre-school, badminton, Junior rugby, Scouts and Brownies.

Faculties, leaks & Repairs

2022 has been a leaky year! A number of repairs were made to the roof to the main kitchen. In September improvements were made to the main wooden door and the outside windows were painted. In the year ahead, we pray that people continue to return to church and that they would feel welcome.

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PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR FINANCIAL STATEMENTS for the year ended 31 December 2022

1

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 2022

Note
INCOMING AND ENDOWMENTS
FROM:
Donations and legacies
2(a)
Church activities
2(b)
Investments
2(c)
TOTAL
EXPENDITURE ON:
Missionary and charitable giving
3(a)
Church activities
3(b)
TOTAL
NET MOVEMENT IN FUNDS
TOTAL FUNDS B/FWD 1 JANUARY
TOTAL FUNDS C/FWD 31 DECEMBER		 Unrestricted
Restricted
Endowment
TOTAL FUNDS
funds
funds
funds
2022
2021
£
£
£
£
£
122,363
41,288
0
163,651
153,299
9,149
0
0
9,149
3,444
16
0
2
18
1
131,528
41,288
2
172,818
156,744
11,485
2,009
0
13,494
12,854
109,688
56,256
2
165,946
156,301
121,173
58,265
2
179,440
169,155
10,355
(16,977)
0
(6,622)
(12,411)
341,255
44,917
350
386,522
398,933
351,610
27,940
350
379,900
386,522

A1

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

BALANCE SHEET at 31 December 2022

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		 2022
2021
£
£
336,680
336,172
350
350
337,030
336,522
15,943
14,427
8,781
8,768
33,216
40,873
57,940
64,068
15,070
14,068
42,870
50,000
379,900
386,522
351,610
341,255
27,940
44,917
350
350
379,900
386,522

Approved by the Parochial Church Council and signed on their behalf by

Rev. Andrew Towner (Chairman) Mrs Judith Clark (Treasurer)

The notes on pages A3 to A10 form part of these accounts.

A2

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

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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.

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.

Income

Donations 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 entitlement has passed to the charity. 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.

A3

PAROCHIAL CHURCH COUNCIL OF

ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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 2022.

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 the 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, services have now resumed their normal pattern and donations have continued to be received. The trustees are satisfied 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.

A4

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

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

2. INCOME

(a) Donation and legacies
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
2022
2021
£
£
£
£
£
75,878
8,063
83,941
89,630
3,045
3,045
1,354
19,343
2,208
21,551
21,081
98,266
10,271
0
108,537
112,065
24,097
31,017
55,114
41,234
0
0
0
122,363
41,288
0
163,651
153,299
2,867
2,867
711
6,282
6,282
2,733
9,149
0
0
9,149
3,444
16
0
2
18
1
131,528
41,288
2
172,818
156,744

A5

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

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

3. EXPENDITURE
(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
Youth work
Mission
St Johns Churchyard
Administration staff – wages
Administration staff –
employer pension
Printing, stationery and
office expenses
Depreciation
Bank charges
Other expenses
TOTAL EXPENDITURE		 Unrestricted
Restricted
Endowment
TOTAL
FUNDS
TOTAL
FUNDS
funds
funds
funds
2022
2021
£
£
£
£
£
5,510
5,510
7,805
5,975
2,009
7,984
5,049
11,485
2,009
0
13,494
12,854
63,914
63,914
63,914
8,837
8,837
7,451
8,137
8,137
6,948
4,600
4,600
2,479
0
49,463
49,463
46,445
640
125
765
570
904
75
979
0
538
2
540
1,290
15,078
15,078
16,001
328
328
480
3,363
3,363
3,590
184
6,278
6,462
5,068
170
170
0
2,995
315
3,310
2,065
109,688
56,256
2
165,946
156,301
121,173
58,265
2
179,440
169,155

A6

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

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2022

4. STAFF COSTS
Wages and salaries
Social security costs
Employer pension contributions		 2022
2021
£
£
15,078
16,001
0
0
328
480
15,406
16,481

During the year, the PCC employed two part-time office administrators. One of the administrators was a member of the PCC during 2022. One of the administrators was the secretary to the PCC for part of 2022. The administrators received remuneration of £12,413 and £2,665 during 2022. Apart from the above, no other PCC member at the year-end received any remuneration. No expenses were paid to the trustees for their role as trustee during 2022.

5. FIXED ASSETS FOR USE BY THE PCC

(a) Tangible
ACTUAL/DEEMED COST
At 1 January 2022
Additions
Disposals
At 31 December 2022
DEPRECIATION
At 1 January 2022
Charge for year
On disposals
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021		 Freehold land
and buildings
Equipment
Total
£
£
£
320,084
103,058
423,142
0
6,970
6,970
0
0
0
320,084
110,028
430,112
0
86,970
86,970
0
6,462
6,462
0
0
0
0
93,432
93,432
320,084
16,596
336,680
320,084
16,088
336,172

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

(b) Investments (all endowment fund) £
Cost at 1/1/22 and 31/12/22 350

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 2022

6. ANALYSIS OF NET ASSETS BY FUND

Tangible fixed assets
Investment fixed assets
Current assets
Current liabilities
Fund balance
2021 Comparative figures
Tangible fixed assets
Investment fixed assets
Current assets
Current liabilities
Fund balance		 Unrestricted
Restricted
Endowment
Total
Total
fund
fund
fund
2022
2021
£
£
£
£
£
320,739
15,941
336,680
336,172
350
350
350
45,941
11,999
57,940
64,068
(15,070)
(15,070)
(14,068)
351,610
27,940
350
379,900
386,522
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

7. DEBTORS
7. DEBTORS
Income tax recoverable
Prepayments and accrued interest
8. LIABILITIES
Amounts falling due in one year
Accruals		 2022
2021
£
£
15,525
14,218
418
209
15,943
14,427
2022
2021
£
£
15,070
14,068

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 2022

10. RESTRICTED INCOME MOVEMENTS

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
Youth work - Quest
Flowers for Mothering Sunday		 B/F
15,939
0
10,614
15,969
0
2,385
10
0
0
44,917		 Income
Spent
2022
2022
£
£
13,204
25,463
24,000
24,000
1,875
6,250
28
2,009
2,009
315
125
125
75
75
41,288
58,265		 C/F
3,680
0
6,239
15,941
0
2,070
10
0
0
27,940

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.

2021 Comparative figures

Additional minister (Going for Growth)
NCCM for Associate Minister
Re-ordering fund/audio system
Re-ordering fund – depreciation c/f (see above)
Funeral collections
Support fund
NCCM
Support for Vergaras
Tearfund		 B/F
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
15,939
0
10,614
15,969
0
2,385
10
0
0
44,917

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 2022

11. Statement of Financial Activities for the previous year (year ended 31 December 2021)

Note
INCOMING AND ENDOWMENTS FROM:
Donations and legacies
2(a)
Church activities
2(b)
Investments
2(c)
TOTAL
EXPENDITURE
Missionary and charitable giving
3(a)
Church activities
3(b)
TOTAL
NET MOVEMENT IN FUNDS
TOTAL FUNDS B/FWD 1 JANUARY
TOTAL FUNDS C/FWD 31 DECEMBER		 Unrestricted
Restricted
Endowment
TOTAL
FUNDS
funds
funds
funds
2021
£
£
£
£
109,900
43,399
0
153,299
3,444
0
0
3,444
1
0
0
1
113,345
43,399
0
156,744
11,942
912
0
12,854
104,248
52,053
0
156,301
116,190
52,965
0
169,155
(2,845)
(9,566)
0
(12,411)
344,100
54,483
350
398,933
341,255
44,917
350
386,522

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 2022

This report on the financial statements of the PCC for the year ended 31 December 2022, which are set out on pages A1 to A10, 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