**Charity Registration No. 1130970**
# **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY MEMBERS' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020**
**Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull HU1 2AS**
## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Members Of The Council**
Revd M C Brailsford Mr H Crosland Mr D Shepherd Mrs G Crosland Mr J Dixon Mr N Greenfield Mrs A Palmer Mrs W Wright Mr J Verdon-Smith Mrs N Ward Mr P Greenfield Mr J Innes Mrs V Cook Mrs K Vandercruyssen
## **Secretary**
**Secretary** Mrs A Palmer **Charity number** 1130970 **Independent examiner** Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull East Yorkshire HU1 2AS
## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **CONTENTS**
||**Page**|
|---|---|
|Members' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|7 - 12|
## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **MEMBERS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
The Members of the Council present their report and accounts for the year ended 31 December 2020.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's [governing document], the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
## **Structure, governance and management**
The Charity was established in accordance with the Church Representation Rules, and a constitution approved by the APCM on the 26th March 2007.
The Members of the Council who served during the year were:
Revd M C Brailsford Mr H Crosland Mr D Shepherd Mr A Eaton (Resigned 15 November 2020) Mrs G Crosland Mr J Dixon Mr N Greenfield Mrs A Palmer Mrs W Wright Mr J Verdon-Smith Mrs N Ward (Appointed 15 November 2020) Mr P Greenfield Mr J Innes Mrs V Cook (Appointed 15 November 2020) Mrs K Vandercruyssen (Appointed 15 November 2020)
The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the electoral role and stand for election to t he PCC.
At the APCM the following were approved
## **Church Wardens**
Mr H Crosland Mr N Greenfield **Deanery Synod Representatives** Mr H Crosland Mrs A Palmer Mrs N Ward **Secretary** Mrs A Palmer **Treasurer** Mr D Shepherd
The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC was registered by the Charity Commission on 4th August 2009, registration number 1130970.
The PCC is the appointing body for two of the trustees of the Caroline Turner Charity.
## **Objectives and activities**
The overall responsibility of the PCC is to co-operate with the vicar in promoting in the parish the whole mission of the church. We seek to be a church in Ferriby for Ferriby, with gratitude to God for the privileges of being His people and with the purpose of declaring His excellences to our parish and beyond. The PCC is also responsible for the operation and maintenance of the Parish Hall and delegates these functions to the Parish Hall Management Committee.
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **MEMBERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Church attendance**
There were 125 parishioners on the church electoral roll, with 80 regularly being the attendance level at Sunday services prior to “lockdown” in March. For the remainder of the year we complied with national guidance and, when open, limited attendance to 45. Services were also available online and via a telephone service. We endeavour to be a church for all ages with several groups for the committed and enquirers meeting in the Parish Hall and local homes. These met before “lockdown” and since, where possible, have continued meeting within guidelines or online. A prayer group (with 55 active members) was also set up on a messaging system.
The Members of the Council have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
## **Achievements and performance**
The PCC met on 10 occasions with an average attendance of 10 members. Most PCC meetings have been held using zoom technology.
During that time, we have discussed and been informed about:-
The necessary measures needed to address issues arising from the pandemic, Covid19. Appropriate risk assessments were made. The church building was closed during the week and one Sunday service resumed after the first lockdown. The APCM was held in November instead of April.
Major work on the fabric of the church arising from the current Quinquennial inspection began in the second half of 2020 and will be completed early in 2021.
S afeguarding and Health and Safety Policies were updated and are addressed every month.
A Deputy Safeguarding Officer was elected.
Our financial reports have been regularly updated due to the fall in donations, fee and Hall rental and difficult decisions have had to be made.
There was a new electoral roll this year and which was managed very well.
As vice-chair the vicar is acting Chair of Governors of North Ferriby CE Primary School in the absence of the chair due to illness. A new foundation governor has been elected.
A new Caretaker of the Parish Hall was appointed.
Rev Young’s role has been formalised by the Diocese.
The role of technology in the church has been widely investigated and discussed .
## **Safeguarding**
The PCC is aware of its duty arising from the Safeguarding and Clergy Discipline Measure 2016. The Parish Safeguarding Policy was reviewed towards the end of the year and found to be in accordance with the guidelines issued by York Diocese.
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **MEMBERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Financial review**
This has been a difficult year when, due to the lockdowns and other restrictions, income from donations, fees and Hall hiring charges fell significantly. Immediately prior to the first lockdown reserves were transferred from CCLA deposits to the current accounts to ensure they were readily available. The PCC decided to meet its financial commitments which necessitated spending over £20,000 from reserves.
The PCC paid all the Freewill Offering promised to the Diocese £46,548 during the year. The Diocese pays the salary of the vicar and his pension and provides the vicarage.
Turning to local and overseas mission, donations of over £10,000 were raised for TearFund, Wycliffe Bible Translators, the Leprosy Mission, Hunsley Christian Youth Trust, and Crosslinks. In addition, just over £950 from collections at the Christmas services in 2019 was given to Tearfund and the Godfrey Robinson Home.
Collections at the small number of weddings and funerals raised funds totalling over £1,100 for the upkeep of the church, Cancer Research UK, British Heart Foundation, and North Ferriby Nursing Home
The PCC last reviewed its financial controls in September 2013; does not have a policy on paying staff; and is not aware of any serious incidents during the year and hence there were no such incidents that should have been brought to the attention of the Charity Commission but were not.
The PCC’s policy on reserves is that cash balances should be sufficient to cover cash flow requirements, any anticipated shortfall in budgeted income and a provision for emergencies.
At the end of the year the balances in unrestricted (general) and restricted accounts were £15,338 and £47,121 respectively; with the monthly expenditure in 2020 from these funds being £7,106 and £10,161 respectively. There is now only £7,105 in reserves.
The PCC considers that the total of these amounts, which exceed three months’ actual expenditure, are appropriate as a reserve.
On behalf of the board of Members of the Council
## **Revd M C Brailsford**
Chairman Dated: 13 April 2021
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE MEMBERS OF THE COUNCIL OF PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
I report on the accounts of the Charity for the year ended 31 December 2020, which are set out on pages 5 to 12.
## **Respective responsibilities of Members of the Council and examiner**
The charity's Members of the Council are responsible for the preparation of the accounts. The charity's Members of the Council consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- (i) examine the accounts under section 145 of the 2011 Act;
- (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- (iii) to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (a) which gives me reasonable cause to believe that in any material respect the requirements:
- (i) to keep accounting records in accordance with section 130 of the 2011 Act; and
- (ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
have not been met; or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Michael Craughan Fawley Judge & Easton 1 Parliament Street Hull HU1 2AS
Dated: 13 April 2021
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020**
|**Unrestricted Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**Incoming resources from generated funds**
Donations and legacies
**2**
**44,442**
**18,294**
Activities for generating funds
**(7,019)**
**-**
Investment income
**3**
**372**
**190**
**37,795**
**18,484**
Incoming resources from charitable activities
**4**
**20,696**
**-**
**Total incoming resources**
**58,491**
**18,484**
**Resources expended**
**5**
**Charitable activities**
Ministry costs
**57,033**
**18,350**
Church upkeep
**11,346**
**58,950**
Parish magazine
**2,381**
**-**
Parish administration
**3,712**
**5,994**
**Total charitable expenditure**
**74,472**
**83,294**
Governance costs
**751**
**-**
**Total resources expended**
**75,223**
**83,294**
**Net (outgoing)/incoming resources before**
**transfers**
**(16,732)**
**(64,810)**
Gross transfers between funds
**21,950**
**(21,950)**
**Net income/(expenditure) for the year/**
**Net incoming/(outgoing) resources**
**5,218**
**(86,760)**
**Other recognised gains and losses**
(Losses)/gains on investment assets
**(1,461)**
**-**
**Net movement in funds**
**3,757**
**(86,760)**
Fund balances at 1 January 2020
**38,420**
**371,432**
**Fund balances at 31 December 2020**
**42,177**
**284,672**|**Total**
**2020**
**£**
**62,736**
**(7,019)**
**562**
**56,279**
**20,696**
**76,975**
**75,383**
**70,296**
**2,381**
**9,706**
**157,766**
**751**
**158,517**
**(81,542)**
**-**
**(81,542)**
**(1,461)**
**(83,003)**
**409,852**
**326,849**|Total
2019
£
74,257
2,303
981|
|---|---|---|
|||77,541
40,536|
|||118,077|
|||73,324
27,877
4,287
9,288|
|||114,776|
|||748|
|||115,524|
|||2,553
-|
|||2,553
1,200|
|||3,753
406,098|
|||409,851|
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2020**
|**Notes**
**Fixed assets**
Tangible assets
**8**
Investments
**9**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**11**
**Net current assets**
**Total assets less current liabilities**
**Income funds**
Restricted funds
**12**
Unrestricted funds|**2020**
**£**
**311**
**108,864**
**109,175**
**(913)**|**£**
**211,628**
**6,959**
**218,587**
**108,262**
**326,849**
**284,672**
**42,177**
**326,849**|2019
£
449
180,755
181,204
(1,475)|£
221,702
8,420
230,122
179,729
409,851
371,431
38,420
409,851|
|---|---|---|---|---|
The accounts were approved by the Members Of The Council on 13 May 2021
Revd M C Brailsford **Chairman**
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1 Accounting policies**
## **1.1 Basis of preparation**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Charities Act 2011.
## **1.2 Incoming resources**
Legacies are accounted for in the SOFA when notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt is reasonably certain.
Voluntary Income and capital sources Collections are recognised when received by on on behalf of the PCC. Planned giving receivable under Gift Aid donations is recognised when received.
Funds raised by the fete, garden party, book sale, magazines or similar events are accounted for gross. Hire of the Parish Hall is recognised when received.
## **1.3 Resources expended**
Expenditure incurred in the furtherance of the generating funds are accounted for on an accruals basis.
The diocesan parish freewill offering is accounted for when paid.
All other expenditure in furtherance of the charity's objects are accounted for on an accruals basis in the SOFA.
## **1.4 Tangible fixed assets and depreciation**
Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Freehold land is not depreciated Freehold buildings at cost over 50 years Parish Hall equipment at cost over 10 years
## **Consecrated property and movable church furnishings**
Consecrated and beneficed property of any kind is excluded from the accounts by s.9 (2) (a) of the Charities Act 2011.
Movable church furnishings held by the Vicar and Churchwardens on a special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the churches' inventory which can be inspected (at any reasonable time). For the inalienable property acquired prior to 31st December 1980 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1st January 1991 have been capitalised and depreciated in the accounts as stated above.
## **1.5 Investments**
Fixed asset investments are stated at market value.
## **1.6 Accumulated funds**
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **2 Donations and legacies**
|**Unrestricted Restricted**
**funds**
**funds**
**£**
**£**
Donations and gift aid
**40,991**
**18,294**
Collections
**3,451**
**-**
**44,442**
**18,294**
**Investment income**
**Unrestricted Restricted**
**funds**
**funds**
**£**
**£**
Interest receivable
**372**
**190**
**Incoming resources from charitable activities**
Church upkeep
Fees
Parish magazine|**Total**
**2020**
**£**
**59,285**
**3,451**
**62,736**
**Total**
**2020**
**£**
**562**
**2020**
**£**
**8,797**
**10,532**
**1,367**
**20,696**|Total
2019
£
69,354
4,903
74,257
Total
2019
£
981
2019
£
29,631
6,582
4,323
40,536|
|---|---|---|
## **3 Investment income**
**4 Incoming resources from charitable activities**
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**PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **5 Total resources expended**
|**Charitable activities**
Ministry costs
Activities undertaken directly
Church upkeep
Activities undertaken directly
Parish magazine
Activities undertaken directly
Parish administration
Activities undertaken directly
**Governance costs**|**2020**
**£**
75,383
70,296
2,381
9,706
**157,766**
**751**
**158,517**|2019
£
73,324
27,877
4,287
9,288
114,776
748
115,524|
|---|---|---|
Governance costs includes payments to the accountants of £ 750 (2019: £ 768 ) for independent examination fees.
## **6 Members Of The Council**
None of the Members of the Council (or any persons connected with them) received any remuneration during the year .
## **7 Employees**
## **Number of employees**
The average monthly number of employees during the year was:
||**2020**|2019|
|---|---|---|
||**Number**|Number|
|Parish administration|**1**|1|
There were no employees whose annual remuneration was £60,000 or more.
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
|**8**|**Tangible fixed assets**||||
|---|---|---|---|---|
|||**Parish Hall**|**Parish Hall**|**Total**|
||||**equipment**||
|||**£**|**£**|**£**|
||**Cost**||||
||**At 1 January 2020 and at 31 December 2020**|**402,972**|**8,664**|**411,636**|
||**Depreciation**||||
||At 1 January 2020|181,271|8,663|189,934|
||Charge for the year|10,074|-|10,074|
||**At 31 December 2020**|**191,345**|**8,663**|**200,008**|
||**Net book value**||||
||**At 31 December 2020**|**211,627**|**1**|**211,628**|
||At 31 December 2019|221,701|1|221,702|
|**9**|**Fixed asset investments**||||
|||||**M&G Equities**|
|||||**Investment**|
|||||**Fund for**|
|||||**Charities**|
|||||**£**|
||Market value at 1 January 2020|||8,420|
||Change in value in the year|||(1,461)|
||**Market value at 31 December 2020**|||**6,959**|
||Historical cost:||||
||At 31 December 2020|||673|
||At 31 December 2019|||673|
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
|**10**
**Debtors**
Other debtors
**11**
**Creditors: amounts falling due within one year**
Accruals|**2020**
**£**
**311**
**2020**
**£**
**913**|2019
£
449
2019
£
1,475|
|---|---|---|
## **12 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|||**Movement in funds**|**Movement in funds**|||
|---|---|---|---|---|---|
||**Balance at 1**|**Incoming**|**Outgoing**|**Transfers**|**Balance at 31**|
||**January**|**resource**|**resource**||**December**|
||**2020**||||**2020**|
||**£**|**£**|**£**|**£**|**£**|
|Music and Bells|720|3,824|(4,365)|-|**179**|
|Churchyard|188|1,875|(1,872)|-|**191**|
|Disaster|3,413|37|(3,450)|-|**-**|
|Fabric|64,609|533|(47,004)|8,500|**26,638**|
|Sundry|97|-|-|-|**97**|
|Parish Hall|221,702|-|(10,074)|-|**211,628**|
|CCLA - Sandham, Staff, Bells|56,214|157|(30,450)|-|**25,921**|
|Parish Mission|9,578|37|(4,192)|-|**5,423**|
|Staff|12,496|8,639|(9,309)|-|**11,826**|
|Mission|2,415|3,381|(3,027)|-|**2,769**|
||371,432|18,483|(113,743)|8,500|**284,672**|
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## **PAROCHIAL CHURCH COUNCIL ALL SAINTS, NORTH FERRIBY**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
|**13**
**Analysis of net assets between funds**
**Unrestricted**
**Restricted**
**£**
**£**
Fund balances at 31 December 2020 are represented by:
Tangible fixed assets
-
211,628
Investments
6,959
-
Current assets
36,131
73,044
Creditors: amounts falling due within one year
(913)
-
42,177
284,672|**Total**
**£**
**211,628**
**6,959**
**109,175**
**(913)**
**326,849**|
|---|---|
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