## **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 2021** **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** Tony Hutchings (retired May 2021) Melanie Downs Andrew Devereux (from May 2021) **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 May 2021 Sue Bell, Ewan Steele, Ruth Ritchie Retire 2022 Paul Bury, Penny Whiteway, Stuart Gunn Retire 2023 Malcolm McGregor, Gail Roberts, Lubna Simon Retire 2024 Thomas Mallam, Ruth Ritchie, Lynda Walker (elected May 2021) **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 about three times a year, in particular to review the monitoring of income and expenditure and to formulate a budget for **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 2021, 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. The gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Charity Independent Examiners. ## **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: 17th October 2022 **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 6 ## **REVIEW OF THE YEAR ENDED 31 DECEMBER 2021** ## Vicar's Report The life and activities of St Barnabas Church in 2021 continued to be affected by the Covid 19 pandemic. The year started with another lockdown and while worship continued in the building, the majority of the congregation joined in online. Work with children continued online at the start of the year and Feast of Fun continued during the Easter holidays with the delivery of hampers to families. From April, Covid restrictions were lifted. Groups for children and young people began to start meeting in person. Mini Praise for babies and toddlers and their parents restarted. As part of Feast of Fun in August, Parklife holiday club was run in partnership with Big Kids, with some families present in the hall and others watching online with craft materials delivered to them. Those in the hall shared in a meal at the end of each session. An online Alpha was held in the autumn. An increase in Covid cases towards the end of the year affected some Christmas events, but a full programme of Christmas services was held, online and in person. St Barnabas Mission Action Plan included a commitment to starting a new compassion ministry. During 2021 St Barnabas was approached by The Message Trust with a view to partnering in the opening of a Community Grocery. This was approved by the PCC and an agreement signed with The Message Trust. It was agreed to continue working with Big Kids and start a new weekday group for 7-11s, Explore. Two trial events were held in November and December. Hazel Murray continued as part-time student worker at Teesside University. Many students began to attend St Barnabas during the year, including many international students. ## Financial Report ## i. Unrestricted Funds Our unrestricted funds (excluding designated funds and unrestricted fixed assets) showed a slight decrease in the year from a balance of £79,952 at the year start to a balance of £74,233 at the year end. This compares with a reserves target of £52,000, representing 10 weeks' expenditure. It should be noted that £10,000 of the Future Staffing Fund was used this year, which increased the year-end unrestricted fund by that amount. There was an increase in giving of a little over 10%. Several areas of expenditure increased compared with the first year of the pandemic in 2020 as activities began to return to normal. The cost of staffing increased by 70% due to the expansion of the team. ## ii. Designated Funds The Development Fund (money from the sale of 64 Queen's Rd) remains at £41,570. It was not used during 2021, but is available for the development of the ministry of the church. The Future Staffing fund was created to build up reserves to pay for new staff members. It currently stands at £10,114 after £10,000 was used to contribute towards the cost of the enlarged staff team. ## iii. Restricted Funds Income for the Jachie Eye Clinic in Ghana was received in the form of £4,616 raised at the Craft Aid event and £10,106 from donations. £7,464 of this was used to purchase a new operating microscope for the clinic, and £3,300 was sent to the clinic. Over the year the balance built from £3,027 to £6,985, and this was sent to the clinic in 2022. ST BARNABAS PAROCHIAL CHURCH COUNCIL Page 7 REVIEW OF THE YEAR ENDED 31 DECEMBER 2021 co1￿. Financial Re ort continued f2.096 was given to the fund to supp(Kt blind children in Ghana. £1,600 was sent this year (with more going earfy 2022}. At the start of the year there was £44 in the fuThJ for the Robinsons and Pla￿ of Grace In Thailand. £2.540 was received during the year and £1,2￿ Wds sent lo the P￿ce of Grace and £1,294 to support the Robinsons. £1,130 was used to help local pw)le in need, notab￿ vthh debt prob￿5, from donth.ons to the Acts435 project. Over the last three years £540 in donations was not use(1 because of changing ciicumstsnces. This was returned to the Acts435 organvzers so that rt can be used elsewhere. The organ rna1￿tenan￿ fund stands at £12,424, and this is available for the ongoing maintenance of the refurt)ished organ. £499 was spent during 2022. £188 wa5 sent lo the Bible ￿lety forwork in China. This was fr¢xn the saie of hand-made cards in 2020 and a donation in 2021 £100 was sent to Interserve for in SE Askg. iv. Reserves Polic See Note 15 on Page 19. Trustees Responsibilities The Ch8ri1ies Act 2011 requires the Iruslees to prepare financial statwnents for each financial year which give a true and fair view of the stae of affairs of the trust and of the suryAu$ of the trust for that peric**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 2021
**TOTAL FUNDS CARRIED FORWARD**
at 31st December 2021||**Unrestricted**
£
230,589
12,021
34
17,041
11,524
____________
271,209
0
291,461
291,461
-20,252
10,000
0
0
-10,252
872,417
862,166|**Designated**
£
0
0
0
0
0
___________
0
0
0
0
0
-10,000
0
0
-10,000
61,165
51,165|**Restricted**
**2021**
**2020**
£
£
£
16,103
246,692
219,611
4,616
16,637
11,959
0
34
202
0
17,041
1,858
0
11,524
8,276
_____________________________
20,718
291,928
241,905
0
0
0
17,405
308,866
264,498
17,405
308,866
264,498
3,314
-16,938
-22,592
0
0
0
0
0
0
0
0
0
3,314
-16,938
-22,592
17,526
951,108
973,700
20,839
934,170
951,108
**Year ended 31/12**| |---|---|---|---|---| ST BARNABAS PAROCHIAL CHURCH COUNCIL Page 9 BALANCE SHEET AS AT 31 DECEMBER 2021 Notes Unrestricted Restricted 2021 2020 FIXED ASSETS Tangible assets 787,932 787,932 792,465 CURRENT ASSET Debtors Cash at bank and in hand 10,534 117,656 10,588 138,442 21,539 142.632 20.786 128,190 20,839 149,030 164,171 CREDITORS ". amounts falling due wrthin one year 2.792 2,792 5,528 NET CURRENT ASSETS 125.398 20.839 146,237 158,643 NEf ASSETS 913,330 20.839 934.170 951,108 FUNDS Restricted funds 20,839 20.839 17.526 unrestrict￿ fvnds 74.233 74,233 79,952 Designated funds 51,165 51.165 61,165 Fixed Assets 787,932 787.932 792,465 TOTAL FUNDS Approved by Ihe Trustees on the 16th October 2022 and Signed on behalf of the Trustees.... Revd Dr David Goodhew Vicar and PCC Chaima **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 10 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21** ## **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 31/12/21 (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 2021
Additions /subtractions
Cost at
31st December 2021
Depreciation
1st January 2021
Charge
Depreciation at
31st December 2021
Net Book Value
31st December 2021
31st December 2020|Freehold
Furniture
Fixtures
Equipment
Property
& Fittings
Total
£
£
£
£
£
756,587
38,132
84,038
3,783
882,540
0
0
4,975
0
4,975
756,587
38,132
89,013
3,783
887,515
0
29,924
60,152
0
90,076
0
2,270
6,859
378
9,507
0
32,194
67,011
378
99,583
**756,587**
**5,938**
**22,002**
**3,405**
**787,932**
756,587
8,209
23,886
3,783
792,465| |---|---| The annual commitments under non-cancelling operating leases and capital commitments are as follows: In December 2016, the trustees agreed a 5 year lease with CF Corporate Finance for a photocopier and finisher at £330.00 per quarter. The amounts payable under the agreement are: At 31[st] December 2020: £1,320 > Notes : At 31[st] December 2021: £0 (last payment was November 2021) (1) Freehold property at 1st January 2021 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 by Andrew Argyle MA FRICS at £750,000. (2) Depreciation is applied annually to all furniture, fixtures and fittings and equipment at 10% from the first year of their full use for 10 years. However, the depreciation on the assets purchased in 2018 (costing £11,507) was inadvertently omitted from the depreciation charge in each of 2019 and 2020 so 3 years of depreciation was charged in 2021. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 12 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)** ## **INCOME & ENDOWMENTS** ## **3a. DONATIONS & LEGACIES** |Collections (not gift aided)
Gift aided donations
Tax received from Gift Aid
Other donations and loan income
Grants
Legacies
**3b. OTHER TRADING ACTIVITIES**
Hall and church lettings
Sales of materials and services
Craft aid (Jachie)
Coffee mornings for Robinsons
**3c. INCOME FROM INVESTMENTS**
Bank interest
**3d. INCOME FROM CHARITABLE ACTIVITIES**||**Unrestricted**
£
1,474
158,182
38,196
28,576
4,162
0
230,589
12,021
0
0
0
12,021
34
34
0
60
1,066
15,762
153
0
0
0
17,041
661
8,446
2,367
50
11,524|**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**
**2021**
£
£
0
1,474
9,900
168,082
2,488
40,683
3,715
32,291
0
4,162
0
0
16,103
246,692
0
12,021
0
0
4,616
4,616
0
0
4,616
16,637
0
34
0
34
0
0
0
60
0
1,066
0
15,762
0
153
0
0
0
0
0
0
0
17,041
0
661
0
8,446
0
2,367
0
50
0
11,524|**2020**
£
4,538
139,216
33,580
39,013
3,263
0
219,611
11,124
70
657
108
11,959
202
202
66
10
898
650
210
0
0
24
1,858
0
8,268
0
8
8,276| |---|---|---|---|---|---| |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
VAT refunds on utilities for previous years
Miscellaneous|||||| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 13 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (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
Internship Support
Jachie Eye Clinic
Mescos
Middlesbrough Foodbank
Open Door
Interserve (SE Asia)
Sowing Seeds
St. Columba Project
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
450
250
5,000
0
2,600
2,500
0
800
2,500
400
0
3,300
0
800
0
19,800|**Designated**
£
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
1,670
0
188
0
1,600
0
0
2,584
0
10,764
0
0
0
100
0
0
0
0
0
0
16,906|**2021**
£
0
0
1,670
100
588
700
1,600
450
250
7,584
0
13,364
2,500
0
800
2,600
400
0
3,300
0
800
0
36,706|**2020**
£
0
0
1,160
100
400
700
5,000
500
250
6,108
250
18,700
2,500
200
800
2,525
400
500
3,600
250
800
1,193
45,936| |---|---|---|---|---|---|---| 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
122,400
250
0
0
250
250
750
0
0
750
563
1,000
0
0
1,000
813| |---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 14 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)** |**EXPENDITURE (CONT.)**
**Unrestricted**
£
**4b. CHARITABLE ACTIVITIES (CONT.)**
**4.3b Maintenance of Buildings and Grounds**
Church maintenance
4,574
Hall upkeep
11,297
New furniture and equipment
0
Church and hall insurance
6,271
Vicarage costs
98
Linden Grove upkeep
1,770
Other maintenance costs
2,707
Building improvement projects
0
COVID precautions
0
Depreciation
9,507
Buildings subtotal
36,225
**4.4b Utilities Costs**
Gas
10,332
Electricity
3,161
Water
858
Utilities subtotal
14,351
**4.5b Personnel Costs**
Worship Leader
17,294
Media Worker
10,066
Student Worker
8,446
Church Administrator
7,431
Hall Cleaner
4,038
NI Contributions
2,690
Pension contributions
559
Staff and lay expenses
1,200
Gap year workers
750
Advertising / interviewing
0
Other staff costs
379
Personnel costs subtotal
52,853|**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|**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|**2021**
£
4,574
11,297
0
6,271
98
1,770
2,707
0
0
9,507
36,225
10,332
3,161
858
14,351
17,294
10,066
8,446
7,431
4,038
2,690
559
1,200
750
0
379
52,853|**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| |---|---|---|---|---| |
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 31/12/21 (CONT.)** |**EXPENDITURE (CONT.)**
**4b. CHARITABLE ACTIVITIES (CONT.)**
**4.6b Activities costs**
Youth General
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**
£
875
1,661
1,586
1,575
0
0
1,257
15,503
0
1,541
24,000
11
0
3,092
0
0
12,874
58
0
10
16,045
1,178
165
0
1,658
584
3,585
1,074
128
1,202
291,461|**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|**Restricted**
£
0
0
0
0
499
0
0
0
0
0
499
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
17,405|**2021**
£
875
1,661
1,586
1,575
499
0
1,257
15,503
0
1,541
24,498
11
0
3,092
0
0
12,874
58
0
10
16,045
1,178
165
0
1,658
584
3,585
1,074
128
1,202
307,866|**2020**
£
637
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| |---|---|---|---|---|---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 16 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)** |**5a. DESIGNATED FUNDS**
**Current year**
Toddlers
Development
Future Staffing
TOTAL
**Previous year**
Toddlers
Development
Future Staffing
TOTAL||**At 1/1/21**
£
-519
41,570
20,114
61,165
**At 1/1/20**
-519
41,907
20,114
61,501|**Incoming**
£
0
0
0
0
**Incoming**
0
0
0
0|**Outgoing**
£
0
0
10,000
10,000
**Outgoing**
0
337
0
337|**Transfers**
£
0
0
0
0
**Transfers**
0
0
0
0|**At 31/12/21**
£
-519
41,570
10,114
51,165
**At 31/12/20**
-519
41,570
20,114
61,165| |---|---|---|---|---|---|---| ## **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 Queen's 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
Robinsons
Church holidays
Ayresome Youth Worker
Acts435
Organ maintenance
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
Bible Society (China)
Interserve (SE Asia)
Vicar's Discretionary Fund
Total restricted funds||**At 1/1/21**
£
3,027
81
44
528
141
540
12,923
138
100
4
17,526
**At 1/1/20**
9,564
3,056
0
44
528
141
0
12,466
122
100
4
26,025|**Incoming**
£
14,722
2,096
2,540
0
0
1,310
0
50
0
0
20,718
**Incoming**
7,562
2,025
0
108
0
0
1,700
1,250
16
25
0
12,686|**Outgoing**
£
10,764
1,600
2,584
0
0
1,670
499
188
100
0
17,405
**Outgoing**
14,100
5,000
0
108
0
0
1,160
793
0
25
0
21,185|**Transfers**
£
0
0
0
0
0
0
0
0
0
0
0
**Transfers**
0
0
0
0
0
0
0
0
0
0
0
0|**At 31/12/21**
£
6,985
578
0
528
141
180
12,424
0
0
4
20,839
**At 31/12/20**
3,027
81
0
44
528
141
540
12,923
138
100
4
17,526| |---|---|---|---|---|---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 17 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (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. **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. **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
1
HSBC Community Account
12,275
HSBC Business Money Manager Account
54,174
Nationwide Building Society Account
51,207
117,656
**8. DEBTORS**
Prepayments
851
Other debtors
9,683
10,534
**9. CREDITORS**
Accruals
2,759
Other creditors
34
2,792
**10. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**Current year**|**Restricted**
**Funds**
£
0
0
20,786
0
20,786
0
54
54
0
0
0|**31/12/21**
**Total**
£
1
12,275
74,959
51,207
138,442
851
9,737
10,588
2,759
34
2,792|**31/12/20**
**Total**
£
84
18,841
72,525
51,181
142,632
0
21,539
21,539
0
2,132
2,132| |---|---|---|---| ||||| |**Current year**|||| |Fund balances at 31/12/21
are represented by :
Tangible fixed assets
Current assets
Creditors : amount falling due
within one year
Net assets|**Unrestricted**
**£**
31,345
77,026
2,792
105,579|**Designated**
**£**
0
51,165
0
51,165|**Restricted**
**£**
0
20,839
0
20,839|**Property**
**£**
756,587
0
0
756,587|**Total**
**£**
787,932
149,030
2,792
934,170| |---|---|---|---|---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 18 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)** ## **10. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONT.)** |**Previous year**
**Unrestricted**
**£**
Tangible fixed assets
35,878
Current assets
85,480
Creditors : amount falling due within a year
5,528
Net assets
115,830
**11. FUNDS RECEIVED AS AGENT**
**Description**
**Related**
**This Year**
**Last Year**
**Party?**
**£**
**£**
Wedding/funeral fees
to York Diocese
N
2,057
2,703
Wedding/funeral fees
for verger/organist
N
705
496
Funeral donations
for specified charity
N
0
83
Gift received at a service
for specified charity
N
0
3,520
YDBF money to cover
Student Worker pay
N
8,446
8,268
Total
11,208
15,070
**12. STAFF COSTS AND NUMBERS**
Gross Wages and Salaries
Employer NI Contributions
Employer NI Relief
Employer pension contributions
Employer life cover
Employees were engaged in each of the following activities:
Administrator
Hall cleaning
Worship Leader
Media Worker
Student Worker
**Amount Received**|**Designated**
**Restricted**
**Property**
**Total**
**£**
**£**
**£**
**£**
0
0
756,587
792,465
61,165
17,526
0
164,171
0
0
0
5,528
61,165
17,526
756,587
951,108
**This Year**
**Last Year**
**This Year**
**Last Year**
**£**
**£**
**£**
**£**
2,057
2,703
0
0
705
496
0
0
0
83
0
0
0
3,520
0
0
8,446
8,268
0
0
11,208
15,070
0
0
**31/12/21**
**31/12/20**
£
£
49,965
26,569
1,710
513
-1,710
-513
500
22
59
25
50,524
26,616
**31/12/21**
**31/12/20**
TOTAL
TOTAL
1
1
1
1
1
1
1
1
1
1
5
5
**Amount Paid Out**
**at Period End**
**Balance Held**| |---|---| 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 31/12/21 (CONT.)** ## **13. TRUSTEES AND OTHER RELATED PARTIES** |No. of Trustees who were paid expenses
Total amount paid
**£**||**31/12/21**
2
1,200|**31/12/20**
2
1,100| |---|---|---|---| Revd Dr David Goodhew and Revd Lindsey Goodhew received expenses. A Bolton is trustee of Big Kids; The PCC have a Service Level Agreement at £10,000/year 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 £4276 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 £213 remained unspent, and this will be returned to TMC. The PCC made a donation of £800 to TMC for core funding. A donation of £3000 was received from the Lyndhurst Trust, of whom Revd L Goodhew is a trustee. This was specified to be for work with students and for evangelism. ## **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 31/12/21 (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 St Barnabas church and the other participating employers. The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections - a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014. Both of which are classed as defined benefit schemes. Pension Builder Classic provides a pension, 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. Discretionary increases may also be added, depending on investment returns and other factors. Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65. 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 (2021: £500) A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022. For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 3% following improvements in the funding position over 2021. There is no requirement for deficit payments at the current time. For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m 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 the failed employer’s pension liabilities.