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2021-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of St Thomas, Norbury

Accounts for the year from 1st January 2020 to 31st December 2021

Statement of Financial Activities

Unrestricted Restricted Total Total
Incoming resources (Note 3) funds funds this year last year
Incoming resources from generated funds £ £ £ £
Voluntary income 98025 229239 327264 122462
Activities for generating funds 7879 40 7918 5260
Investment income 11621 127 11748 12830
Incoming resources from charitable activities 27469 4635 32104 26446
Other incoming resources 0 0 0 0
Total incoming resources 144993 234041 379034 166997
Resources expended (Notes 4-8)
Costs of generating funds
Costs of generating voluntary income 2269 0 2269 447
Fundraising trading costs 0 0 0 1316
Investment management costs 0 0 0 0
Charitable activities 171582 4502 176084 173957
Governance costs 30 0 30 35
Other resources expended 0 0 0
Total resources expended 173881 4502 178383 175754
Net incoming/(outgoing) resources
before transfers -28888 229539 200651 -8757
Gross transfers between funds in 20 0 20 2110
Gross transfers between funds out 0 -20 -20 -2110
Net incoming/(outgoing) resources
before other recognised gains and losses -28868 229519 200651 -8757
Other recognised gains/losses
Gains and losses on revaluation of
fixed assets for the charity's own use 0 0 0 0
Gains and losses on investment assets 0 0 0 0
Net movement in funds -28868 229519 200651 -8757
Reconciliation of funds
Total funds brought forward 97443 350228 447672 456429
Total funds carried forward 68575 579747 648323 447672

FinRpt2021

Page 7

Balance sheet

Unrestricted Restricted Total Total
funds funds this year last year
Fixed Assets £ £ £ £
Tangible assets (Note 10) 0 110001 110001 110001
Investment assets (Note 11) 0 0 0 0
Total fixed assets 0 110001 110001 110001
Current Assets
Debtors (Note 12) 9007 282 9289 7986
Short term deposits 48000 270000 318000 323000
Cash at bank and in hand 14225 199562 213786 9265
Total current assets 71231 469844 541075 340251
Creditors
Amounts falling due within one year (Note 13) 2656 98 2754 2581
Net current assets/liabilities 68575 469746 538322 337671
Total assets less current liabilities 68575 579747 648323 447672
Creditors
Amounts falling due after one year 0 0 0 0
Provision for liabilities or charges 0 0 0 0
Net assets 68575 579747 648323 447672
Unrestricted Restricted Total Total
funds funds this year last year
Funds of the charity (Note 14) £ £ £ £
Unrestricted funds 68575 0 68575 97443
Restricted income funds 0 579747 579747 350228
Endowment funds 0 0 0 0
Total funds 68575 579747 648323 447672

Notes 1 to 14 on the following pages form part of these accounts.

Approved by the Parochial Church Council on xxxxxx and signed on its behalf by:

Revd Joshua Askwith (Chair)

Jill Elsby (Warden)

Balance Sheet

FinRpt2021

Page 8

Gifts in kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.

Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

Donated services and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer help

The value of any voluntary help received ������������������������������������������������������������������������� report.

Investment income

This is included in the accounts when receivable.

Investment gains and losses

These include any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

Expenditure and Liabilities

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance costs

These include the costs of the maintaining and updating the financial software package used, preparation and examination of statutory accounts, the costs of trustee meetings and the cost of any professional advice to trustees on governance or constitutional matters.

Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are recognised in the SoFA once the recipient of the grant has provide the specified service or output.

Grants payable without performance conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources e.g. staff costs by time spent, other costs by their usage.

Assets

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investments and assets are included at trus ������������������������������������

Stock and work in progress

These are valued at the lower of cost or market value.

Notes 1 & 2 to accounts

AnnRpt2021

Page 10

Policies additional to or different from those above.

Funds

Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application to the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

Note 14 �������������������������������������������������������������������������������������������������������� for the personal disbursement of aid by the incumbent. The other funds are defined by their titles.

Reserves policy

����������������������������������� ture is normally held as balances in the current bank accounts. The remaining reserves are held in an interest bearing deposit account with the CBF Church of England Deposit Fund.

Fixed assets

The fixed asset 27 Davenport Road, Hazel Grove, has been shown at market value based on the estimate of the letting agent in 2001. The lawned Garden of Remembrance is now fully amortised. The recreational land is shown at a nominal sum as the market value is unknown.

Consecrated land and buildings

The PCC is responsible for maintenance and insurance. Costs associated with maintenance and improvement are written off in the year in which they are incurred.

Church furnishings

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in ��������������������������������������������������������������

Other fixture, fittings and office equipment.

Equipment used within the church premises is normally depreciated on a straight-line basis over four years.

Current assets

Amounts owing to the PCC at 31[st] December in respect of fees, rents or other income are shown as debtors less provision for any amounts that may prove to be uncollectable. Short-term deposits are cash held on deposit with the CBF Church of England Deposit Fund.

Stock

No stock is currently held as all tablets and vases have been used.

Cash handling

Cash received in collections and envelopes is counted and verified by at least two independent persons and is stored in a safe until taken to the bank. Donors are encouraged to make donations by standing order to minimise the amount of cash to be handled.

Payments

Payments are made by direct debit, standing order, internet banking transfer and increasingly less by cheque. These require signatures from any two of the following: treasurer and churchwardens. Payments may not be authorised by a beneficiary of the payment.

Notes 1 & 2 to accounts

AnnRpt2021

Page 11

Note 3. Analysis of incoming resources

Unrestricted Restricted This year Last year
Voluntary Income
������������������������������������ 62830 0 62830 67182
����������������������� 14171 0 14171 20803
����������������������� 15534 0 15534 17803
Shoeboxes - tax refund 0 10 10 0
General collections, all services 2873 0 2873 2984
General donations 1670 496 2166 863
Flower donations inc tax refund 6 377 384 845
Churchyard donations inc tax refund 5 20 25 50
Designated donations 0 36 36 808
Grants 935 0 935 10125
Legacies 0 228300 228300 1000
Total 98025 229239 327264 122462
Activities for generating funds
Narthex external lettings 4449 0 4449 2979
Fund raising events 3430 0 3430 1010
Traidcraft stall 0 40 40 1271
Total 7879 40 7918 5260
Investment Income
Interest received 41 127 168 1370
Rent (27 Davenport Road & parking permissions) 11580 0 11580 11460
Total 11621 127 11748 12830
Incoming resources from charitable activities
Narthex internal lettings 804 0 804 732
Event income (Note 15) 0 2700 2700 1400
Magazine sales 0 0 0 1719
Social events 0 0 0 38
Toddler Group income 0 1251 1251 750
Occasional office fees and deposits (Note 9 ) 26665 0 26665 21261
Organ use fees 0 684 684 396
Churchyard fees 0 0 0 150
Total 27469 4635 32104 26446
Other incoming resources
Miscellaneous 0 0 0 0
Total 0 0 0 0
Total Incoming Resources 144993 234041 379034 166997

FinRpt2021

Page 12

Note 3: Incoming Resources

Note 4. Analysis of resources expended

Unrestricted Restricted This year Last year
Cost of generating funds
Envelope system and appeal costs 0 0 0 0
Fundraising event costs 2269 0 2269 447
Social event costs 0 0 0 0
Total 2269 0 2269 447
Trading costs
Traidcraft stall stock purchases 0 0 0 404
Traidcraft profit paid over 0 0 0 912
Total 0 0 0 1316
Investment management costs
None 0 0 0 0
Total 0 0 0 0
Charitable activities
Grants: (Note 8)
Church mission overseas 3210 0 3210 3630
Overseas relief and development 2735 0 2735 3280
Home church mission 1790 0 1790 2008
Home relief and development 1335 0 1335 940
Parachurch organisations 0 0 0 0
Designated collections 0 36 36 808
Subtotal 9070 36 9106 10666
Ministry:
Parish Share 68132 0 68132 67624
Diocesan fees 9397 0 9397 9653
External minister fees 324 0 324 403
Organist / Choir / Bellringer fees 1382 0 1382 468
Vicar's expenses 949 0 949 763
Vicarage expenses 4138 0 4138 4286
Curate's expenses 271 0 271 157
Lay Worker and speaker's expenses 0 0 0 0
Subtotal 84592 0 84592 83354
Worship:
Service costs 256 0 256 95
Service resources and gifts 1819 0 1819 2389
Flower costs 0 123 123 431
Musical instruments 75 0 75 178
Adult training, education and mission 450 0 450 462
Mission Outreach expenses 123 394 517 578
Musicians fees and expenses 1251 0 1251 1016
Allocated wages 10270 0 10270 10360
Allocated NI costs 598 0 598 617
Allocated pension costs 978 0 978 955
Allocated admin costs 118 0 118 428
Miscellaneous 4 40 43 23
Recognition gifts 15 0 15 0
Hospitality supplies 364 0 364 210
Subtotal 16320 556 16876 17741

FinRpt2021

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Note 4: Resources expended

Childrens and youth work:
Children's worker wages, NI, pension
Children's worker expenses
Children's Worker training
Allocated admin costs
Education resources
Event costs (Note 15)
Toddler Group expenses
Hospitality and miscellaneous
Subtotal
Church premises:
Allocated wages
Allocated NI costs
Allocated pension costs
Allocated admin costs
Heat, light, power
Insurance
Cleaning materials
Maintenance contracts
Security system contracts
Repairs and renewals
Car park maintenance
Vandalism repairs
Major works
Equipment
Subtotal
Curate's house/land
Insurance
Repairs, security, maintenance
Letting agents fees
Admin. wages, NI, pension, expenses
Miscellaneous
Subtotal
Churchyard:
Gardening
Digger fees
Path & weed maintenace
Allocated wages
Allocated NI costs
Allocated pension costs
Allocated admin costs
Playing Fields
Subtotal		 16152
0
16152
16060
138
0
138
56
485
0
485
0
686
0
686
513
381
279
660
1227
0
2084
2084
1827
0
1546
1546
735
74
74
42
17915
3909
21825
20460
Unrestricted
Restricted
This year
Last year
12075
0
12075
11828
782
0
782
806
1279
0
1279
1248
189
0
189
259
4972
0
4972
4725
5274
0
5274
5114
928
0
928
1006
2009
0
2009
934
772
0
772
730
1641
0
1641
813
4
0
4
0
0
0
0
0
0
0
0
0
1471
0
1471
2854
31394
0
31394
30319
573
0
573
514
1478
0
1478
628
1332
0
1332
1332
0
0
0
0
0
0
0
0
3383
0
3383
2473
2437
0
2437
2437
38
0
38
150
984
0
984
66
3293
0
3293
3272
153
0
153
158
251
0
251
245
306
0
306
404
0
0
0
0
7461
0
7461
6732

FinRpt2021

Page 14

Note 4: Resources expended

Public communications:
Postage costs 198 0 198 1113
Admin. wages, NI, pension, expenses 802 0 802 995
Notice board costs 40 0 40 66
Web site 407 0 407 0
Subtotal 1447 0 1447 2174
Total charitable activities 171582 4502 176084 173918
Governance costs
Governance expenses 30 0 30 35
Admin. wages, NI, pension, expenses 0 0 0 0
Professional fees 0 0 0 0
Total 30 0 30 35
Other resources expended 0 0 0 0
Total 0 0 0 0
Total resources expended 173881 4502 178383 175715

FinRpt2021

Page 15

Note 4: Resources expended

Public communications:
Postage costs 198 0 198 1113
Admin. wages, NI, pension, expenses 802 0 802 995
Notice board costs 40 0 40 66
Web site 407 0 407 0
Subtotal 1447 0 1447 2174
Total charitable activities 171582 4502 176084 173918
Governance costs
Governance expenses 30 0 30 35
Admin. wages, NI, pension, expenses 0 0 0 0
Professional fees 0 0 0 0
Total 30 0 30 35
Other resources expended 0 0 0 0
Total 0 0 0 0
Total resources expended 173881 4502 178383 175715

FinRpt2021

Page 15

Note 4: Resources expended

Note 5. Support costs

The support costs of the church are mainly provided by volunteers. These include management, finance, information technology and human resources. As a result the support costs are not analysed in these accounts.

Note 6. Details of certain items of expenditure

6.1. Trustee expenses This year Last year
No trustees were paid expenses 0 0
6.2 Fees for examination or audit of the accounts This year Last year
Independent examiner's fees 0 0

Note 7. Paid employees

7.1 Staff costs

Gross wages and benefits in kind
Employer's National Insurance costs
Employer's pension scheme contributions
Total amount paid
7.2 Average number of full-time equivalent employees in the year
Fundraising
Charitable activities
Governance
Total full-time equivalent employees		 This year
Last year
44,114
44,150
0
0
2,162
2,134
46,276
46,284
This year
Last year
0.00
0.00
1.92
1.92
0.00
0.00
1.92
1.92

7.3 Allocation of wages and expenses

This year Last year
Administrator Hours/month £ Hours/month £
Churchyard 9 1310 9 1303
Premises 14 1966 14 1956
Public Communications 5 655 5 652
Worship 18 2621 18 2608
Total 46 6552 46 6519
Verger and Assistant vergers
Churchyard 16 2356 16 2246
Premises 83 12017 83 11456
Worship 64 9189 64 8761
Total 163 23562 163 22463

N.B. the allocations above are based on an assessment of the average hours spent on each activity

Child and Youth workers

Child and Youth workers
Child worker 104 16075 104 15859
Total 104 16075 104 15859

FinRpt2021

Page 16

Notes 5 - 14

Note 8. Grantmaking

Note 8. Grantmaking Note 8. Grantmaking
8.1 Grants made from PCC general funds
Church mission overseas: Purpose This year Last year
Bible Society Production and distribution of 990 990
the Bible worldwide
Church Mission Society Church mission worldwide 2,220 2,640
Overseas relief and development
Christian Aid Relief / aid to the third world 700 700
Jeel al Amal Orphanage Palestine Support for orphaned children 445 470
Tearfund Relief / aid to the third world 700 700
The Leprosy Mission Aid for leprosy sufferers 445 470
Home mission
Christians in Schools Trust Stockport Christian schools 900 1,068
workers
Church Pastoral Aid Society Church education and mission 445 470
support
Scripture Union Children's work 445 470
Bible Reading Fellowship Children's work 0 0
Home relief and development
Adoption Matters Northwest Child adoption services 445 470
Mission to Seafarers Church mission to seafarers 445 470
�������������������� Support for homeless and 445 470
abused children
The Wellspring (Stockport) Feeding and support for 445 470
homeless people in Stockport
Parachurch Organisations
Churches Together in Hazel Grove Expenses for running the local 0 0
Churches Together activities
Total grants 9,070 9,858
8.2 Designated special charity collections passed through the PCC accounts
Purpose This year Last year
Barnados Local Aid 0 72
Children's Society (Christingle service) Support for children 36 663
The Christie Local Aid 0 72
The Wellspring Local Aid 0 1
Total special collections 36 808
8.3 Other designated collections passed through the PCC accounts
0.00 0.00
Total other designated collections 0.00 0

FinRpt2021

Page 17

Notes 5 to 14

Note 9. Occasional Offices
PCC fees
Diocesan fees
Paid Minister fees
Musician fees
Choir / Bellringer fees
Note 10. Assets
10.1 Tangible fixed assets
Freehold land and buildings
Balance brought forward
Additions
Revaluation
Amortisation
Balance carried forward		 Fees Rec'd
Fees paid
Fees rec'd
last year
Fees paid
last year
9,792
0
10,984
0
9,319
9,397
9,985
9,653
324
324
370
403
1,043
1,043
468
468
339
339
0
0
20,817
11,103
21,807
10,524
(Restricted)
(Restricted)
(Restricted)
Recreational
Curates
Gardens of
Total
land
house emembrance
1
110,000
0
110,001
0
0
0
0
0
0
0
0
0
0
0
0
1
110,000
0
110,001

The value of the Gardens of Remembrance is based on the original cost less the value of plots already used.

Note 11. Investment Assets

The charity does not have any investment assets.

Note 12. Debtors and Debtor Prepayments

Amounts falling due within one year Unrestricted Restricted This year Last year
Gift Aid tax due for repayment 4,151 0 4,151 5,720
Donations received but not cleared 751 0 751 0
Accrued Diocesan fees 296 0 296 0
Accrued Paid Minister fees 98 0 98 0
Accrued Occasional Office fees 1,212 108 1,320 0
Magazine sales outstanding 0 0 0 42
Narthex hire: invoices raised but not paid 752 0 752 0
Interest on deposit account 7 24 31 182
Annual contracts prepaid into 2021 1,740 0 1,740 1,892
Event booking fees prepaid for 2021 0 150 150 150
Total 9,007 282 9,289 7,986

FinRpt2021

Page 18

Notes 5 to 14

Note 13. Creditors and Creditor Prepayments

Amounts falling due within one year Amounts falling due within one year Unrestricted Restricted This year Last year
Diocesan Fees due 338 0 338 904
Retiring Barnados 0 0 0 72
Retiring Collection Children's Society 0 58 58 22
Baptism / Wedding fees deposits 250 0 250 414
Stephensons 369 0 369 0
Pickerings 75 0 75 0
L & L Dark 0 40 40 0
Vicarage water charges accrued 163 0 163 165
J Askwith expenses 476 0 476 142
T Tinson expenses 0 0 0 18
Accrued curate expenses 20 0 20 13
Photopcopier charges 16 0 16 0
Gas consumed but not paid 534 0 534 508
Electricity consumed but not paid 175 0 175 105
Accrued telephone costs 239 0 239 219
Total 2,656 98 2,754 2,581
Note 14. Analysis of Net Current Assets by Fund
Current assets Unrestricted Restricted This year Last year
General fund 67075 0 67075 95943
Vicars Aid Reserve Fund 1500 0 1500 1500
AV project 0 -10613 -10613 -10613
Children's events funds 0 806 806 190
Flower fund 0 3747 3747 3493
Heating Fund 0 -5514 -5514 -5514
Maintenance Fund 0 455798 455798 227384
Organ fund 0 25216 25216 24520
Shoebox Fund 0 208 208 96
Toddler Fund 0 135 135 430
Puppet Ministry 0 -37 -37 242
Total net current assets 68575 469747 538322 337671
Fixed Assets for Church use (Note 9)
Curate's House 0 110000 110000 110000
Churchyard Gardens of Remembrance 0 0 0 0
Recreational land 0 1 1 1
Net Assets total 68575 579748 648323 447672

FinRpt2021

Page 19

Notes 5 to 14

Analysis of General Fund components Income _Expenditure _ Gain/Loss(-) Balance c/f
Ministry, Premises, Grants, Wages, etc. 139761 173881 -34120 67075
Narthex letting income 5252 0 5252 0 *
Vicars aid fund 0 0 0 1500
General Fund Total 145013 173881 -28868 68575
Note 15. Analysis of Events
Income _Expenditure _ Gain/Loss(-) Balance c/f
Shoe Box 506 394 112 208
Puppet Ministry 0 279 -279 -37
Holiday Club week 2700 2084 616 656
Savio House childrens event 0 0 0 150
Events Total 3206 2757 449 977

*Surpluses/losses are transferred to/from the appropriate fund at the conclusion of the year/event/collection

See also Note 8.2 for analysis of Special collections

FinRpt2021

Page 20

Notes 5 to 14

Report to the Parochial Church Council of St Thomas, Norbury, Hazel Grove on the accounts for the year ended 31st Docembor 2021 set out on pages 7 to 20 Diocose of Choster- Parish No: 1812 Registered Charity 1130910 Respectlve responsibilities of the trustee8 and the examiner The membars of the PCC, Ihg trustees of the charity, consider that an audit Is not r8quir8d for this ye lunder section 43121 of tho Charitsas Act 1993 (the Actll and that an indepeThJent examjnation 15 rwled. It is my responsibility lo.. examine the acLounts lunder sedion 43 of tha Act)". to follow the pro￿(l￿reS 18id d¢>vm in the GerEral Directs'ons given by the Chgrity Commission (under section 4317llbl of Ihè Act). and to stat¢ vA)ether partiwlar matters have com8 to my att8nlion. Basis of independent examlner's statement My examinalicn was carried out in accord8nc8 With the General Directions given by thè Charity Comrnis510ners. An examination indLMJes a ravi￿ of the accxjunling records kept by the chanty ènd a comparison ol the acctsunt5 pr858nt8d with Ih)se records. It also It￿ude$ considanng any unusual items or disdosures in the accounts, and seèking explanations frorn the truslees corteming gJch m8tters The procedur8s und8rt8kgn do rot provide all the evid￿￿ that wcxjld raquir•d in an audit, and consequentty I do not express an audit opinion on thg accounts. Independent axaminor's statement In th8 ¢ourse of rny exarnination, no matter Mas come lo my attantion.. whith gives me reasonable cause to baliove that in. any matèri81 r&spect, the tnjstees have not mat the r8quirèm6nts lo ènsura that". propor accountsng iacords 8re kept lin accordance with section 41 of the Act). and accounts are prepared which agraè with the a￿o￿nting re￿d$ and CLJmply wth tr ownting requirements of the Acl., or 2. to which. In my opinion, alt6nti¢n Should be drawn in ￿der lo en*le a wopw Und&rst8r￿1ng of the acrL)unts to be roachad. Signed.. Dat&". 21.5 ZL Mrs Victoria Fryman 9 Applèwood Close Hgrrnilage Part Wrexh8rn LL13 7GU ExamWI Poge 21 Indry¢ndert EMmlnerf8 Reptyt