## **THE PCC OF THE ECCLESIASTICAL PARISH OF LINTHORPE, MIDDLESBROUGH** **ANNUAL REPORT AND STATEMENT OF FINANCIAL ACTIVITIES OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2020** **CHARITY REGISTRATION No: 1131212** **ST BARNABAS PAROCHIAL CHURCH COUNCIL** ## **CONTENTS** |Page 3 to 4|Legal and Administrative Information| |---|---| |Page 5|Independent Examiners Report to the Trustees| |Page 6 to 7|Review of the Year| |Page 8|Statement of Financial Activities| |Page 9|Balance Sheet| |Pages 10 to 20|Notes to the Financial Statements| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 3 ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **PAROCHIAL NAME** The Parochial Church Council of the Ecclesiastical Parish of Linthorpe, Middlesbrough. **WORKING NAME** St Barnabas Parochial Church Council **CORRESPONDENCE ADDRESS** Church Office St Barnabas Church Hall 1a St Barnabas Road Linthorpe Middlesbrough Cleveland TS5 6JR 01642 812622 ## **PCC MEMBERS OF THE CHURCH** **Clergy** Revd Dr David Goodhew Revd Lindsey Goodhew Revd Mark Walley **Church Wardens** Graeme Malyon (retired November 2020) Melanie Downs Tony Hutchings (from November 2020) **Diocesan Synod** Retires 2021 Neill Burgess **Deanery Synod** Retire 2023 Barbara Edwards (secretary), Kate Morris, Alistair Bolton, Allison Ward **Elected Members** During the year, the following served as members of the PCC: Retired Nov 2020 Ann Watson, Jonathan Shippey, Kimberley Hunt Retire 2021 Sue Bell, Ewan Steele, Ruth Ritchie Retire 2022 Paul Bury, Penny Whiteway, Stuart Gunn Retire 2023 Malcolm McGregor, Gail Roberts, Lubna Simon (elected November 2020) **CHARITY NUMBER** 1131212 **OBJECTS** Promoting in the ecclesiastical parish the whole mission of the Church. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 4 ## **LEGAL AND ADMINISTRATIVE INFORMATION (continued)** ## **PRIMARY BANKERS** HSBC Bank plc Nationwide Building Society 60 Albert Road PO Box 3 Middlesbrough 5-11 St Georges Street Cleveland Douglas TS1 1SR Isle of Man IM99 1AS **INDEPENDENT EXAMINER** J Irvinesmith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF **BACKGROUND** The responsibilities and duties of Parochial Church Councils are set out in the Parochial Church Councils (Powers) Measure 1956. The PCC of St Barnabas Church Linthorpe, has responsibility, with the incumbent, Revd Dr David Goodhew, for the mission, worship, and pastoral ministry of the Church of England in the ecclesiastical parish of Linthorpe in the Diocese of York. In addition it has maintenance responsibilities for the church building, the church hall and car park complex on St Barnabas Road, Linthorpe, Middlesbrough and for the house at 23 Linden Grove, Linthorpe. **COMMITTEES** The PCC operates through the Church Leadership Team and a number of sub-committees consisting of PCC members and others coopted from members of the church, as follows: **CHURCH LEADERSHIP TEAM** Oversees the day to day running and the strategic direction of the ministry of the Church. **STANDING COMMITTEE** This is the only committee required by law. It has power to transact any urgent business of the PCC between its meetings. **FINANCE COMMITTEE** Oversees the general financial dimension of the work of St Barnabas. It meets once or twice a year, in particular to review the monitoring of income and expenditure and to formulate a budget for the next year. **FACILITIES MANAGEMENT COMMITTEE** Attends to matters relating to church buildings and fabric, the church house, audio-visual equipment and lettings. **MISSION COMMITTEE** Keeps the church members informed of the needs of the charities and projects we support and recommends to the PCC the amounts we donate to these. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 5 ## **INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS** This report on the financial statements of the PCC for the year ended 31 December 2019, which are set out on the following pages, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and s.144 of the Charities Act 2011 ('the Act'). ## **Respective Responsibilities of the PCC and the Examiner** As the members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of the Regulations and section 145 of the Charities Act 2011 does not apply. It is my responsibility to issue this report on those financial statements accounts in accordance with the terms of the Regulations. ## **Basis of Independent Examiner's Report** My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145 (5) (b) of the Act and to be found in the Church Guidance, 2006 edition, issued from the Finance Division of the Archbishops' Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering 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: 1) which gives me reasonable cause to believe that in any material respect the requirements ● to keep accounting records in accordance with section 130 of the Act; and ●to prepare accounts which accord with the accounting records and to comply with the requirements of the Act, and the Regulations have not been met; or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. J Irvinesmith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF Dated: 18th October 2021 **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 6 ## **REVIEW OF THE YEAR ENDED 31 DECEMBER 2020** ## Vicar's Report The life and activities of St Barnabas Church in 2020 were naturally shaped by the Covid 19 pandemic. The church was closed from late March and services were streamed initially from people’s homes, but then from the church building when regulations allowed. The Wednesday Communion service resumed in July, with Sunday services starting back in August. A hybrid model continued with Sunday services streamed on YouTube with people worshipping in the building. In November services were again streamed from the building without in person congregations, though the building was open for private prayer. A full programme of Christmas services was held, online and in person with restricted numbers. An online Alpha course was held in October. The church took part in Feast of Fun, with delivery of food and activities to families in August and during the Christmas holidays. Hazel Murray continued as part-time student worker at Teesside University. In May 2020 it was decided to employ a Worship Leader, to lead the sung worship at 11.15am and 6.30pm and support the team at 9.30am. Seb Rab was appointed started in post on 1st September. In October 2020 it was decided to employ a part time media worker, to provide technical support for the increasing online nature of the church. Phil Hale was appointed and took up his post in December. The Immeasurably More process of looking to the future had been planned for 2020 with a day for the whole church on 28th March, leading towards the formation of a Mission Action. While the planned day for Immeasurably More was the first casualty of lockdown, the consultation process was resumed by Zoom and on paper in June 2020. The PCC met to review the comments and reflections of the congregation and the Mission Action Plan was approved by the PCC in September 2020. The Mission Action Plan identified 4 key values. We seek to be Bible based, Christ centred, transformational and servant-hearted. Five priority areas for the next 3-5 years were identified: worship, those under 25 years of age, compassion for our community, outreach and nurture of the whole church family. ## Financial Report ## i. Unrestricted Funds Our unrestricted funds (excluding designated funds) showed a decrease in the year from a balance of £91,441 at the year start to a balance of £79,670 at the year end. This compares with a reserves target of £45,000, which represents 10 weeks' expenditure. It should be noted that the regular giving increased by 5%, even though for most of the year there were no weekly collections in the services. The COVID-19 pandemic resulted in some unplanned expenditure, but also meant that expenditure on the buildings was lower than usual. Two new members of staff joined towards the end of the year. ## ii. Designated Funds The Development Fund (money from the sale of 64 Queen's Rd) now stands at £41,570, after a small final payment for the north aisle roof repairs. The Future Staffing fund was created to build up reserves to pay for new staff members when they are appointed. It currently stands at £20,114 and now that two new staff members have been appointed it will be used over the next two years. ## iii. Restricted Funds Income for the Jachie Eye Clinic in Ghana was £7,562 received in the form of donations, money raised at the online Craft Aid event and from the sale of cards. The start-of-year balance was £9,564, which meant that we were able to send £13,400 to the clinic, and also pay £610 to ship donated medical equipment to Jachie. ST BARMABAS PAROCHIAL CHURCH COUIICIL Page 7 REVIEW OF THE YEAR ENDED 31 DECEMBER 2020 CONT. Financial R contin £2.025 was given to the futxl to support blind children in Ghana. The start-of-yèar balance was £3,056, which meant th* we were able to send £5,(WXI to Ghana. £108 was sent to Cr0551inks from rt￿neY raisgd at a coffee moming to support the Robinsons in Thailand. £1,160 was used to help ￿al peoF4e in need. notsbty wih debl problems, from donab.ons to the Acts435 project. The organ mainlenan¢e fund stands at £12,923 and this is available for the orvJoing rnaintenan￿ of the refurbisheil organ. £793 was spent this year. £16 was received from the sale of han¢kmade cards to be sent to the Bible Soaety for V*Drk in China. Another £25 was received for in SE Asia fr¢)m the 2019 shared Chrislmas card aThJ a donation. iv. Reserves Poli See Note 15 on Page 19. Tru$tso$ R¢sponsiblllties The charib.es Act 2011 requires the trustees lo prepaie finan(>al statements for each finanoal year whi¢h give a true and fair view of the state of affairs of the trust and of the surplus of the trust for that p8rifx1. In preparing those finanaal statements the trustees are requiied to". Sele¢t ￿rta￿e accounb.ng poliC￿S ar￿ appty them consistentty Makejudgernents and estimates that a￿ reasonakje and ptlthnt Prepare finanual statements on the wing cJ)ncem basis unless it is inappropriate to presume that the trust will u)nlinue in ￿$tenCe. The trustees are responsible for keeping proper ac¢))unb"ng re￿r￿s, which disdose reasonable accuracy at any time the finanual posrtion of Ihe trust They a￿ also responsible for safeguarding the assets of the trust and hence for tsking reaS￿able steps for the prevention and detection of fraud and other Irregularities. 2020 and the impact of COVID-19 (Ststus mldQctober 2021) There were no Sunday services in church beb¥een mid-mareh and the beginning of SepteM￿r 2020. During this time no income was re￿Ned fr¢Mn servi¢e offerings arFd verylstlle via enVelo￿S- although some of this has since been given in other ways. In addthon, no income was recelved from Ihe ￿nts"ng of the church an¢J h811. Fortunately a large propo￿.0￿ of giving is done by standing order and that proportion has increased further. with many peO￿e changing to this method. Even wth the irwme from Servi￿ offerings and envelopes falling from £32,000 in 2019 lo under £12.000 in 2020. thé overall regular giviNJ inerè8sed by 5%. This trend continued into 2021 and has more than compensated for Ihe k>ss of rèntal income. Thèiè was less expenditure on the buildings than planned. bJl a(klitional expendtiure is taking pla￿ in 2021 to catch up on the building work. The streaming of seNi(£s. begun during the pandemic. will continue into the future. and there has been additional expen￿rtU￿ to enhance the way this is ¢Jone. Signed on behaff of the Trustaes... Revd Dr David Go¢xlhew. VKar an(1 PCC Chairman Date.. 14th Octobèr 2021 **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 8 ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |**Notes**
**INCOME & ENDOWMENTS FROM :**
Donations & Legacies
3a
Other Trading Activities
3b
Income from Investments
3c
Income from
Charitable Activities
3d
Other Income
3e
TOTAL INCOME
**EXPENDITURE ON :**
Raising Funds
4a
Charitable Activities
4b
TOTAL EXPENDITURE
**Net income/(expenditure)**
Add transfers between funds
Net movement in funds
Reconciliation of Funds
Funds at 1st January 2020
**TOTAL FUNDS CARRIED FORWARD**
at 31st December 2020||**Unrestricted**
£
207,689
11,194
202
1,858
8,276
____________
229,219
0
242,976
242,976
-13,757
0
0
0
-13,757
886,174
872,417|**Designated**
£
0
0
0
0
0
___________
0
0
337
337
-337
0
0
0
-337
61,501
61,165|**Restricted**
**2020**
**2019**
£
£
£
11,921
219,611
256,650
765
11,959
28,762
0
202
435
0
1,858
22,200
0
8,276
5,287
_____________________________
12,686
241,905
313,334
0
0
162
21,185
264,498
308,583
21,185
264,498
308,745
-8,499
-22,592
4,590
0
0
0
0
0
0
0
0
0
-8,499
-22,592
4,590
26,025
973,700
969,111
17,526
951,108
973,700
**Year ended 31/12**| |---|---|---|---|---| ST BARNABAS PAROCHIAL CHURCH COUNCIL Page 9 BALANCE SHEET AS AT 31 DECEMBER 2020 Notgs Unrestritted Restricted 2020 2019 FIXED A SET Tangible assets 792,465 792.465 794,733 URRENT ASSETS Debtors Cash at bank and in hand 21,451 125,193 88 17,438 21.539 142,632 7,421 178,549 146,645 17,526 164.171 185,970 CREDITORS . amoL¢nts falling due within one year 5.528 5.528 7,003 NET CURRENT ASSErs 141,117 17.526 158,643 178,967 NET ASSETS 933,582 17,526 951,108 973,700 FUNDS Restricted funds 17.526 17.526 26,025 Unrestricted funds 79.952 79,952 91,441 Designated funds 61,165 61,165 61,501 Fixed Assets 792,465 792,465 794,733 TOTAL FUNDS 2020 accounts were.... Approved by the Trustee5 on the 14th October 2021 artd Signed on behalf of the Trustees... Revd Dr David Goodhew v￿ar and PCC Chaiman **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 10 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20** ## **1. ACCOUNTING POLICIES** The financial statements of the PCC have been prepared in accordance with the Statement of Recommended Practice: 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) issued on 16 July 2014, and with the Charities Act. The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements 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. ## **FUNDS** Restricted Funds represent (a) income from trusts or endowments which may be extended only on those restricted objects provided in the terms of the trust or the bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis. Unrestricted Funds are general funds which can be used for PCC ordinary purposes. Designated funds are unrestricted funds set aside for specific purposes by the PCC. ## **Income and Endowments** Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate are received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross. ## **Expenditure** Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. The diocesan quota or parish share is accounted for when due. Amounts received specifically for Mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross. ## **Fixed Assets** Consecrated and Beneficed property is excluded from the accounts by s.10(2) of the Charities Act 2011. No Value is placed on movable church furnishings held by the church wardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed. Equipment used within the church premises is depreciated on a straight line basis over 10 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired. Investments are valued at market value at 31st December. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 11 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** ## **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 a grant which remain in control of the charity. ## **Changes in Accounting policies and previous accounts** There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts. ## **Basis of preparation:** The financial statements have been prepared on the historical cost basis of accounting in accordance with the Charities Act 2011 and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2015) issued in July 2014. ## **Measurement of debtors and creditors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. The PCC has creditors which are measured at settlement amounts less any trade discounts. ## **2. TANGIBLE FIXED ASSETS** |EQUIPMENT
Cost
1st January 2020
Additions /subtractions
Cost at
31st December 2020
Depreciation
1st January 2020
Charge
Depreciation at
31st December 2020
Net Book Value
31st December 2020
31st December 2019|Freehold
Furniture
Fixtures
Equipment
Property
& Fittings
Total
£
£
£
£
756,587
38,132
84,038
0
878,757
0
0
0
3,783
3,783
756,587
38,132
84,038
3,783
882,540
0
28,548
55,476
0.00
84,024
0
1,375
4,676
0.00
6,052
0
29,924
60,152
0
90,076
**756,587**
**8,209**
**23,886**
**3,783**
**792,465**
756,587
9,584
28,562
0
794,733| |---|---| The annual commitments under non-cancelling operating leases and capital commitments are as 31st December 2019 : £1,320 for photocopier lease from Digital Office Solutions. 31st December 2020 : £1,320 for photocopier lease from Digital Office Solutions. Notes : (1) Freehold property at 1st January 2020 consisted of (a) House at 23 Linden Grove, valued at cost (£6,587). (b) Church hall and all land shown edged red and green on the title plans, valued recently at open market value by Andrew Argyle MA FRICS at £750,000. (2) Depreciation is applied annually to all furniture, fixtures and fittings at 10% from the first year of their full use for 10 years. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 12 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** ## **INCOME & ENDOWMENTS** ## **3a. DONATIONS & LEGACIES** |Collections (not gift aided)
Gift aided donations
Tax received from Gift Aid
Other donations
Grants
Legacies
**3b. OTHER TRADING ACTIVITIES**
Hall and church lettings
Sales of materials and services
Craft aid (Jachie)
Plant stall (Jachie)
Coffee mornings for Robinsons
Sponsored toddle
**3c. INCOME FROM INVESTMENTS**
Bank interest
**3d. INCOME FROM CHARITABLE ACTIVITIES**||**Unrestricted**
£
4,538
135,926
32,704
31,299
3,222
0
207,689
11,124
70
0
0
0
0
11,194
202
202
66
10
898
650
210
0
0
24
1,858
0
8,268
8
8,276|**Designated**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Restricted**
**2020**
£
£
0
4,538
3,290
139,216
876
33,580
7,714
39,013
41
3,263
0
0
11,921
219,611
0
11,124
0
70
657
657
0
0
108
108
0
0
765
11,959
0
202
0
202
0
66
0
10
0
898
0
650
0
210
0
0
0
0
0
24
0
1,858
0
0
0
8,268
0
8
0
8,276|**2019**
£
13,889
122,158
31,576
57,273
2,937
28,817
256,650
23,348
1,085
4,238
0
91
0
28,762
435
435
272
414
2,059
18,420
826
10
189
10
22,200
2,620
2,667
0
5,287| |---|---|---|---|---|---| |Coffee and tea
Bookstall
PCC fees for special services
Events
Mini Praise / Toddlers
Other outreach
Barneys Band
Church history
**3e. OTHER INCOME**
Insurance claims
Diocese reimbursement for Student Worker
Miscellaneous|||||| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 13 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** ## **EXPENDITURE** |**4a. RAISING FUNDS**
Craft aid
**4b. CHARITABLE ACTIVITIES**
**4.1b Grants to Other Bodies**
Acts 435
Angel Tree Project
Bible Society
Big Kids
Blind children (Ghana)
Boro Angels
Christian Aid
Crosslinks (Robinsons) / Place of Grace
CPAS/holiday camps
Evaluate
Father Terry's Coffee Van
Internship Support
Jachie Eye Clinic
Mescos
Middlesbrough Foodbank
Open Door
Prison Fellowship (Holme House)
Interserve (SE Asia)
Safe Families for Children
Sowing Seeds
St Cuthbert's Marton
Tear Fund
Teesside Hospice
Together Middlesbrough & Cleveland
Tog M'bro & C'land Feast of Fun (repay)
Institutional Grants subtotal||**Unrestricted**
£
0
0
0
100
400
700
0
500
250
6,000
0
0
0
250
4,600
2,500
200
800
0
2,500
0
400
500
3,600
250
800
1,193
25,543|**Designated**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Restricted**
£
0
0
1,160
0
0
0
5,000
0
0
108
0
0
0
0
14,100
0
0
0
0
25
0
0
0
0
0
0
0
20,393|**2020**
£
0
0
1,160
100
400
700
5,000
500
250
6,108
0
0
0
250
18,700
2,500
200
800
0
2,525
0
400
500
3,600
250
800
1,193
45,936|**2019**
£
162
162
2,080
100
400
700
400
500
250
5,091
0
0
0
750
3,630
2,500
0
800
0
2,215
200
400
0
400
3,246
500
0
24,163| |---|---|---|---|---|---|---| Note : It is current PCC policy that our Kingdom Mission giving, represented by the unrestricted items above, is 10% of unrestricted giving (including legacies and tax reclaimed) in the previous year. |**4.2b Diocesan quota**
**4.2c Affiliations**
Evangelical Alliance
Fusion
Affiliations subtotal|122,400
0
0
122,400
120,000
250
0
0
250
250
563
0
0
563
0
813
0
0
813
250| |---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 14 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** ## **EXPENDITURE (CONT.)** |**Unrestricted**
£
**4b. CHARITABLE ACTIVITIES (CONT.)**
**4.3b Maintenance of Buildings and Grounds**
Church maintenance
7,161
Hall upkeep
2,379
New furniture and equipment
0
Church and hall insurance
6,275
Vicarage costs
329
Linden Grove upkeep
1,041
Other maintenance costs
2,174
Building improvement projects
0
COVID precautions
568
Depreciation
6,052
Buildings subtotal
25,979
**4.4b Utilities Costs**
Gas
9,516
Electricity
6,417
Water
1,050
Utilities subtotal
16,983
**4.5b Personnel Costs**
Worship Leader
6,667
Media Worker
430
Student Worker
8,268
Church Administrator
7,274
Hall Cleaner
3,930
NI Contributions
0
Pension contributions
47
Staff and lay expenses
1,100
Gap year workers
1,500
Advertising / interviewing
255
Other staff costs
399
Personnel costs subtotal
29,869|**Designated**
£
337
0
0
0
0
0
0
0
0
0
337
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Restricted**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**2020**
£
7,498
2,379
0
6,275
329
1,041
2,174
0
568
6,052
26,315
9,516
6,417
1,050
16,983
6,667
430
8,268
7,274
3,930
0
47
1,100
1,500
255
399
29,869|**2019**
£
42,472
6,988
1,256
6,298
1,665
1,084
2,523
0
0
11,066
73,353
10,690
8,399
1,537
20,626
0
0
2,667
7,226
3,755
0
1
1,856
3,000
0
1,160
19,665| |---|---|---|---|---| |
Church maintenance
Hall upkeep
New furniture and equipment
Church and hall insurance
Vicarage costs
Linden Grove upkeep
Other maintenance costs
Building improvement projects
COVID precautions
Depreciation
Buildings subtotal
**4.4b Utilities Costs**
Gas
Electricity
Water
Utilities subtotal
**4.5b Personnel Costs**
Worship Leader
Media Worker
Student Worker
Church Administrator
Hall Cleaner
NI Contributions
Pension contributions
Staff and lay expenses
Gap year workers
Advertising / interviewing
Other staff costs
Personnel costs subtotal||||| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 15 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** ## **EXPENDITURE (CONT.)** |**4b. CHARITABLE ACTIVITIES (CONT.)**
**4.6b Activities costs**
Youth General
Toddler Group
Flowers
Music and licenses
Sound & video equipment
Organ and piano maintenance
Bookstall
Catering
Events
Discipleship courses
Other activities
Activities subtotal
**4.7b Outreach costs**
Outreach courses
Equipping
Website
Welcome Break
Vicar's Discretionary Fund
Children/families (inc F.Fridays&F.of Fun)
Outreach to students
Asylum Seekers
Other outreach
Outreach subtotal
**4.8b Administration Costs**
Office supplies
Office Phone
Office Computer
Office Copier
Office systems
Administration subtotal
**4.9b. Governance Costs**
Independent Examiner's fees
Other fees/charges
Governance costs subtotal
CHARITABLE ACTIVITIES TOTAL||**Unrestricted**
£
637
0
455
1,719
1,017
261
0
172
955
0
759
5,976
166
0
908
0
0
9,870
200
0
105
11,250
568
164
0
1,856
557
3,145
1,020
0
1,020
242,976|**Designated**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
337|**Restricted**
£
0
0
0
0
0
793
0
0
0
0
0
793
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21,185|**2020**
£
637
0
455
1,719
1,017
1,054
0
172
955
0
759
6,768
166
0
908
0
0
9,870
200
0
105
11,250
568
164
0
1,856
557
3,145
1,020
0
1,020
264,498|**2019**
£
796
1,881
1,820
1,340
499
1,345
127
947
19,133
0
3,358
31,247
1,455
0
506
291
383
9,941
423
1,343
294
14,637
271
211
376
2,211
569
3,639
1,005
0
1,005
308,584| |---|---|---|---|---|---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 16 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** |**5a. DESIGNATED FUNDS**
**Current year**
Toddlers
Development
Future Staffing
TOTAL
**Previous year**
Toddlers
Development
Future Staffing
TOTAL||**At 1/1/20**
£
-519
41,907
20,114
61,501
**At 1/1/19**
536
81,399
19,671
101,606|**Incoming**
£
0
0
0
0
**Incoming**
826
0
443
1,269|**Outgoing**
£
0
337
0
337
**Outgoing**
1,881
39,492
0
41,373|**Transfers**
£
0
0
0
0
**Transfers**
0
0
0
0|**At 31/12/20**
£
-519
41,570
20,114
61,165
**At 31/12/19**
-519
41,907
20,114
61,501| |---|---|---|---|---|---|---| ## **5b. DESCRIPTIONS OF DESIGNATED FUNDS** **Toddlers** - Mother and Toddler group transactions. **Development** - Fund set up for future development using net proceeds from the sale of 64 Queens Road. **Future Staffing** - Fund created to build up a reserve available for employment of new staff |**6a. RESTRICTED FUNDS**
**Current year**
Jachie
Blind children in Ghana
Tear Fund
Robinsons
Church holidays
Ayresome Youth Worker
Acts435
Organ maintenance
Assistant Minister
Bible Society (China)
Interserve (SE Asia)
Vicar's Discretionary Fund
**Total restricted funds**
**Previous year**
Jachie
Blind children in Ghana
Tear Fund
Robinsons
Church holidays
Ayresome Youth Worker
Acts435
Organ maintenance
Assistant Minister
Bible Society (China)
Interserve (SE Asia)
Vicar's Discretionary Fund
Total restricted funds||**At 1/1/20**
£
9,564
3,056
0
44
528
141
0
12,466
0
122
100
4
26,025
**At 1/1/19**
63
1,339
0
44
28
141
180
11,053
0
290
100
4
13,242|**Incoming**
£
7,562
2,025
0
108
0
0
1,700
1,250
0
16
25
0
12,686
**Incoming**
9,693
2,118
246
91
500
0
1,900
2,360
0
132
215
0
17,255|**Outgoing**
£
14,100
5,000
0
108
0
0
1,160
793
0
0
25
0
21,185
**Outgoing**
192
400
246
91
0
0
2,080
947
0
300
215
0
4,472|**Transfers**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
**Transfers**
0
0
0
0
0
0
0
0
0
0
0
0
0|**At 31/12/20**
£
3,027
81
0
44
528
141
540
12,923
0
138
100
4
17,526
**At 31/12/19**
9,564
3,056
0
44
528
141
0
12,466
0
122
100
4
26,025| |---|---|---|---|---|---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 17 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** ## **6b. DESCRIPTIONS OF RESTRICTED FUNDS** **Jachie -** Donations and funds raised for the Jachie Eye Clinic in Ghana. **Blind childen -** Donations to support specific blind children in Ghana. **Tear Fund** - Donations for the ‘Tear Fund’ national charity. **Robinsons** - Funds raised to support the Robinsons in Thailand. **Church holidays** - Donations to assist church members who cannot afford the cost of a church holiday. **Ayresome Youth Worker** - Fund for evangelism relating to children living in Ayresome. **Acts435** - Internet scheme to help the local poor. **Organ maintenance** - Donations for organ maintenance and restoration. **Assistant Minister** - Donations and grants to pay for an Assistant Minister. **Bible Society (China) -** Funds raised by selling hand-made cards for the Bible Scoiety to use in China **Interserve (SE Asia) -** Donation to support work in SE Asia. **Vicar's Discretionary Fund** - Grant for discretionary financial support from the vicar. |**7. CASH AT BANK AND IN HAND**
**Unrestricted**
**Funds**
£
Cash at year end
84
HSBC Community Account
18,841
HSBC Business Money Manager Account
55,086
Nationwide Building Society Account
51,181
125,193
**8. DEBTORS**
Prepayments
0
Other debtors
21,451
21,451
**9. CREDITORS**
Accruals
2,720
Other creditors
2,808
5,528
**10. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**Current year**
Fund balances at 31/12/20
**Unrestricted**
**Designated**
are represented by :
**£**
**£**
Tangible fixed assets
35,878
0
Current assets
85,480
61,165
Creditors : amount falling due
within one year
5,528
0
Net assets
115,830
61,165|**7. CASH AT BANK AND IN HAND**
**Unrestricted**
**Funds**
£
Cash at year end
84
HSBC Community Account
18,841
HSBC Business Money Manager Account
55,086
Nationwide Building Society Account
51,181
125,193
**8. DEBTORS**
Prepayments
0
Other debtors
21,451
21,451
**9. CREDITORS**
Accruals
2,720
Other creditors
2,808
5,528
**10. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**Current year**
Fund balances at 31/12/20
**Unrestricted**
**Designated**
are represented by :
**£**
**£**
Tangible fixed assets
35,878
0
Current assets
85,480
61,165
Creditors : amount falling due
within one year
5,528
0
Net assets
115,830
61,165|**Restricted**
**Funds**
£
0
0
17,438
0
17,438
0
88
88
0
0
0
**Restricted**
**£**
0
17,526
0
17,526|**31/12/20**
**Total**
£
84
18,841
72,525
51,181
142,632
0
21,539
21,539
2,720
2,808
5,528
**Property**
**£**
756,587
0
0
756,587|**31/12/19**
**Total**
£
22
15,703
111,744
51,080
178,549
1,903
5,518
7,421
1,005
5,998
7,003
**Total**
**£**
792,465
164,171
5,528
951,108| |---|---|---|---|---| |||||| |**Current year**
Fund balances at 31/12/20
are represented by :
Tangible fixed assets
Current assets
Creditors : amount falling due
within one year
Net assets|**Unrestricted**
**£**
35,878
85,480
5,528
115,830|||| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 18 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** ## **10. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONT.)** |**Previous year**
Tangible fixed assets
Current assets
Creditors : amount falling due
within one year
Net assets|**Unrestricted**
**Designated**|**Unrestricted**
**Designated**|**Restricted**
**£**
0
26,240
215
26,025|**Property**
**£**
756,587
0
0
756,587|**Total**
**£**
794,733
185,970
7,003
973,700| |---|---|---|---|---|---| ||**£**
38,146
98,229
6,788
129,587|**£**
0
61,501
0
61,501|||| ## **11. FUNDS RECEIVED AS AGENT** |||||||**Balance Held**|**Balance Held**|| |---|---|---|---|---|---|---|---|---| |||**Amount Received**|||**Amount Paid Out**|**at**|**Period End**|| |**Description**|**Related**|**This Year**
**Last Year**|||**This Year**
**Last Year **|**This Year**
**Last Year**||| |Wedding/funeral fees|**Party?**||**£**
**£**||**£**
**£**|**£**|**£**|| |to York Diocese|N||2,703
2,174||2,703
2,174||0|0| |Wedding/funeral fees||||||||| |for verger/organist|N||496|750|496
750||0|0| |Funeral donations||||||||| |for specified charity|N||83|843|83
843||0|0| |Gift received to pass on||||||||| |to specified charity|N||3,520
1,000||3,520
1,000||0|0| |YDBF money to cover||||||||| |Student Worker pay|N||8,268
2,667||8,268
2,667||0|0| |Total|||15,070
7,434||15,070
7,434||0|0| |**12. STAFF COSTS AND NUMBERS**|||||**31/12/20**
**31/12/19**|||| |Gross Wages and Salaries|||||£
£
26,569
13,669|||| |Employer NI Contributions|||||513
0|||| |Employer NI Relief|||||-513
0|||| |Employer pension contributions|||||22
0|||| |Employer life cover|||||25
0|||| ||||||26,616
13,669|||| Employees were engaged in each of the following activities: |Administrator
Hall cleaning
Worship Leader
Media Worker
Student Worker||**31/12/20**
TOTAL
1
1
1
1
1
5|**31/12/19**
TOTAL
1
1
1
3| |---|---|---|---| No employees received emoluments in excess of £60,000. Staff are paid through the PAYE system. There were no payments made to key management personnel for their services. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 19 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** ## **13. TRUSTEES AND OTHER RELATED PARTIES** |No. of Trustees who were paid expenses
Total amount paid
**£**||**31/12/20**
2
1,100|**31/12/19**
3
1,782| |---|---|---|---| Revd Dr David Goodhew and Revd Lindsey Goodhew received expenses. The York Diocese is the administrative unit to which St Barnabas belongs. The PCC agreed to make a freewill offer to the York Diocesan Board of Finance of £10,200/month. Dr N Burgess, one of the St Barnabas trustees, is also trustee of the YDBF. As part of the Church of England parish system, York Diocese provides members of staff and other support for the parishes. A Bolton is trustee of Big Kids; The PCC have a Service Level Agreement at £600/month in place with Big Kids, under which they organize events for children and families. The PCC also made a £700 donation to Big Kids. Revd L Goodhew is trustee of Together Middlesbrough and Cleveland; they provided grants totalling £2722 to enable the church to run Feast of Fun, an initiative to relieve holiday hunger, where food and activities are distributed to families, particularly vulnerable families. At the end of the year £1193 remained unspent, and this will be returned to TMC. The PCC made a donation of £800 to TMC for core funding. A donation of £2000 was received from the Lyndhurst Trust, of whom Revd L Goodhew is a trustee. This was specified to be for work with asylum seekers and students. ## **14. RISK ASSESSMENT** The major risks to which the PCC is exposed have been reviewed and systems established to manage those risks. Risks are managed by the PCC and its sub committees, drawing on the expertise of other church members in such areas as building maintenance, health and safety and legal matters. The PCC has a policy on child protection, requiring all those involved in work with children to have DBS checks. Advice and further specialist expertise can be obtained from the diocese as required. ## **15. RESERVES POLICY** The reserves policy agreed in Dec. 2015 that at least 10 weeks' expenditure is needed for cash flow and contingency purposes remains unchanged. This is based on the church's size, the level of financial commitments, and the volatility in income and expenditure experienced in recent years. The trustees will endeavour not to set aside funds unnecessarily. ## **16. PUBLIC BENEFIT** The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 20 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/20 (CONT.)** ## **17. PENSION SCHEME** St Barnabas church participates in the Pension Builder Scheme section of Church Workers Pension Fund for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers. The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014. The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections, Pension Builder Classic and Pension Builder 2014, both of which are classed as defined benefit schemes. Pension Builder Classic provides a pension for members for payment from retirement, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Bonuses may also be declared, depending upon the investment returns and other factors. Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. This account may have bonuses added by the Board before retirement. The bonuses depend on investment experience and other factors. There is no requirement for the Board to grant any bonuses. The account, plus any bonuses declared, is payable from members’ Normal Pension Age. There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2020: £21.51) A valuation of the Pension Builder Scheme is carried out once every three years. The most recent was carried out as at 31 December 2016. A valuation as at 31 December 2019 was under way as at 31 December 2020. For the Pension Builder Classic section, the valuation revealed a deficit of £14.2m on the ongoing assumptions used. At the most recent annual review, the Board chose not to grant a discretionary bonus, which will have acted to improve the funding position. There is no requirement for deficit payments at the current time. For the Pension Builder 2014 section, the valuation revealed a surplus of £1.8m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. The legal structure of the scheme is such that if another employer fails, St Barnabas Church could become responsible for paying a share of that employer’s pension liabilities.