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2021-12-31-accounts

St Peter's Church, Monkseaton

Annual Report

for the year ended 31 December 2021

Contents

Page
Annual report and review 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4 & 5
Notes to the Financial Statements 6 to 9

St Peter's Church - Annual Report for 2021

Administrative information

St Peter's Church is situated on the corner of Woodleigh Road and Elmwood Road, Monkseaton, Whitley Bay. The correspondence address is St Peter's Vicarage, 6 Elmwood Road, Monkseaton, Whitley Bay, NE25 8EX.

Membership

Members of the PCC are either ex officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

During the year the following served as members of the PCC.

Incumbent: Revd Dr H F Cleugh Inducted 04 November 2021
Wardens: Mrs H M Clark Resigned 25 April 2021
Mrs J Coulson Appointed 25 April 2021
Ms H McDermott
Readers: Mrs J V Porter Member of Deanery Synod
Representative on
the Diocesan Synod: Mrs E Doran
Representative on
the Deanery Synod: Mrs P A Hood
Elected members: Mrs A Baglee Left 25 April 2021
Mrs J E Clarkson Appointed 25 April 2021
N J Coulson
D J L Doran Secretary - Appointed 25 April 2021
Mrs S Horn
Mrs A McKeith
Mrs A Matthews Appointed 25 April 2021
Mrs E Mitchell
Miss A Smith Secretary - Retired 25 April 2021
A Sneddon Treasurer
S P Storey Resigned 25 April 2021
Mrs S L Storey Resigned 25 April 2021
M H Taylor
Mrs M Wilcox

Committees and Groups

In 2021 the only committees and task groups to meet have been by zoom :- Standing Committee

This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council.

Local Ministry Development Team

This team spend time reflecting on its particular role in enabling the mission of the parish and, more specifically, on our ministry of outreach and welcome, although it did not meet during 2021.

Social Task Group

Arranges many varied Parish and community events.

Structure, governance and management

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 Roll and stand for election to the PCC.

Objectives and activities

The PCC has the responsibility of co-operating with the Incumbent in promoting the ecclesiastical parish, the whole mission of the Church; pastoral, evangelistic, social and ecumenical.

It also has maintenance responsibilities for the Church and the Crosskeys Community Hall.

1

Independent examiner's report to the PCC of St Peter's, Monkseaton

This report on the financial statements of the PCC for the year ended 31 December 2021, which are set out on pages 4 to 10, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (the Regulations) and the Charities Act 2011 (the Charities Act)

Respective responsibilities of the PCC and the examiner

As members of the PCC you are responsible for the preparation of the accounts; You consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to :

Basis of independent examiner's statement

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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect, the requirements

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met ; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

(signed)

Trevor Hogg ACA

15th March 2022

3

Parochial Church Council of St Peter's, Monkseaton Statement of Financial Activities

For the year ending 31 December 2021

For the year ending 31 December 2021
Note
INCOMING RESOURCES
Incoming resources from donors
2(a)
Other voluntary incoming resources
2(b)
Incoming resources from operating activities
- to further the Council's objects
2(c)
- to generate funds
2(d)
Income from investment
2(e)
Other incoming resources
2(f)
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Grants
3(a)
Activities directly relating to the work of the church
3(b)
Church management and administration
3(c)
Cost of generating funds
3(d)
TOTAL RESOURCES EXPENDED
NET INCOMING/(OUTGOING) RESOURCES
BALANCES BROUGHT FORWARD
AT 1 JANUARY 2021
BALANCES CARRIED FORWARD
AT 31 DECEMBER 2021
Unrestricted
Restricted
Funds
Funds
2021
2020
£
£
£
£
74,884
323
75,207
83,002
2,310
0
2,310
7,528
7,745
0
7,745
4,833
6,586
0
6,586
4,613
0
0
0
0
324
726
1,050
921
TOTAL FUNDS
91,849
1,049
92,898
100,897
287
323
610
1,278
96,193
572
96,765
97,924
467
0
467
514
860
0
860
874
97,807
895
98,702
100,590
(5,958)
154
(5,804)
307
144,654
8,176
152,830
152,523
138,696
8,330
147,026
152,830

4

Parochial Church Council of St Peter's, Monkseaton Notes to the Financial Statements

For the year ended 31 December 2021

1 ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP 2005.

The financial statements have been prepared under the historical cost convention applying the accruals basis of accounting.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Restricted funds are those funds which can only be expended on the purpose designated by the grantor or donor.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups which are regarded as informal gatherings of church members.

Incoming resources

Voluntary income and capital resources

Collections are recognized when received by or on behalf of the PCC.

Planned giving receivable, Gift Aided or otherwise, is recognized only when received.

Income tax recoverable on Gift Aid donations is recognized when the income is recognized.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement,

the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Funds raised by the Autumn fayre and similar events are accounted for gross.

Other income

Income arising from the use of the Crosskeys Community Hall is recognized when the income is due.

Income from investments

Interest entitlements are accounted for as they accrue.

Resources used

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the Church

The diocesan parish share is accounted for as it accrues.

Fixed assets

Consecrated property and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by s.96(2)(a) of the Charities Act 1993, although the expenditure thereon is included in resources expended.

Movable church furnishings held by the Vicar and Churchwardens on special trust of the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the Church ledger, which can be inspected (at any reasonable time).

Freehold property

The cost of the extension to the Crosskeys Community hall is depreciated on a straight line basis over 50 years.

6

Parochial Church Council of St Peter's, Monkseaton Notes to the Financial Statements

For the year ended 31 December 2021

1 ACCOUNTING POLICIES (continued) Fixed assets

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over 5 years.

Individual items of equipment with a purchase price of £300 or less are written off when the asset is acquired. Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove irrecoverable.

Short term deposits include cash held on deposit with the CBF Church of England Funds or at the bank.

2 INCOMING RESOURCES

2 (a) Incoming resources from donors
Planned giving:
Gift Aid donations
Income tax recoverable
Other planned giving
Collections
Donations & Collection boxes
Small donations tax reclaimed
2 (b) Other voluntary incoming resources
Grants
Donations, appeals, etc
Legacies
2 (c) Incoming from operating activities
to further the Council's objects
Bookshop
Toddler Group
Crosskeys Community hall lettings etc
Fees for weddings etc
2 (d) Incoming from operating activities
to generate funds
Magazine advertising
Autumn fayre
Other fund raising events
2 (e) Income from investment
Interest received
Unrestricted
Restricted
Funds
Funds
2021
2020
£
£
£
£
51,619
51,619
53,552
12,905
12,905
13,388
5,625
5,625
6,857
1,780
1,780
1,068
2,200
323
2,523
7,722
755
755
415
TOTAL FUNDS
74,884
323
75,207
83,002
2,200
0
2,200
0
110
110
3,778
0
0
0
3,750
2,310
0
2,310
7,528
1,271
1,271
706
0
0
560
5,165
5,165
2,942
1,309
1,309
625
7,745
0
7,745
4,833
2,316
2,316
773
1,222
1,222
986
3,048
0
3,048
2,854
6,586
0
6,586
4,613
0
0
0
0
0
0
0
0

7

Parochial Church Council of St Peter's, Monkseaton Notes to the Financial Statements

For the year ended 31 December 2021

2
INCOMING RESOURCES (continued)
2 (f) Other ordinary incoming resources
Miscellaneous
TOTAL INCOMING RESOURCES
3
RESOURCES EXPENDED
3 (a) Grants
Charitable donations
3 (b) Activities directly relating to the work of the Church
Ministry:
diocesan parish share
clergy expenses
vicarage expenses
Church:
running expenses
maintenance
Music
Parish magazine
Bookshop
Crosskeys Community hall running costs
Toddler Group
Organists' honoraria
Flowers
Education and training
Technical Support
Miscellaneous expenditure
3 (c) Church management and administration
Printing and stationery
Photocopying
3 (d) Costs of generating funds
Autumn fayre
Other fund raising costs
TOTAL RESOURCES EXPENDED
Unrestricted
Restricted
Funds
Funds
2021
2020
£
£
£
£
324
726
1,050
921
TOTAL FUNDS
324
726
1,050
921
91,849
1,049
92,898
100,897
287
323
610
1,278
287
323
610
1,278
70,250
70,250
75,000
57
57
0
530
530
0
5,612
5,612
5,653
2,530
2,530
1,657
565
565
459
0
0
808
0
0
0
10,711
10,711
10,146
0
0
166
2,784
2,784
2,079
572
572
560
30
30
0
1,920
1,920
650
1,204
1,204
746
96,193
572
96,765
97,924
258
258
279
209
209
235
467
0
467
514
140
140
154
720
0
720
720
860
0
860
874
97,807
895
98,702
100,590

8

Parochial Church Council of St Peter's, Monkseaton Notes to the Financial Statements

For the year ended 31 December 2021

4
FIXED ASSETS FOR USE BY THE PCC
Tangible fixed assets
COST
At 1 January 2021
Additions
At 31 December 2021
DEPRECIATION
At 1 January 2021
Charge for the year
At 31 December 2021
NET BOOK VALUE
At 31 December 2021
At 1 January 2021
5
STOCK
Bookstall stock at cost
6
DEBTORS
Income tax recoverable
Prepayments
Other debtors
7
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Creditors and accruals
8
SUMMARY OF FUNDS HELD
Unrestricted
Funds
£
General fund
25,518
Flower fund
Legacies and gifts fund
13,674
Crosskeys Community Hall fund
99,264
200 club
240
Crosskeys Project fund
138,696
4
FIXED ASSETS FOR USE BY THE PCC
Tangible fixed assets
COST
At 1 January 2021
Additions
At 31 December 2021
DEPRECIATION
At 1 January 2021
Charge for the year
At 31 December 2021
NET BOOK VALUE
At 31 December 2021
At 1 January 2021
5
STOCK
Bookstall stock at cost
6
DEBTORS
Income tax recoverable
Prepayments
Other debtors
7
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Creditors and accruals
8
SUMMARY OF FUNDS HELD
Unrestricted
Funds
£
General fund
25,518
Flower fund
Legacies and gifts fund
13,674
Crosskeys Community Hall fund
99,264
200 club
240
Crosskeys Project fund
138,696
Freehold land
Plant &
and buildings
equipment
Total
£
£
£
125,601
43,438
169,039
0
0
Freehold land
Plant &
and buildings
equipment
Total
£
£
£
125,601
43,438
169,039
0
0
125,601 43,438
169,039
35,421
2,518
41,134
76,555
270
37,939 41,404
76,555
87,662 2,034
89,696
90,180 2,304
92,484
Restricted
Funds
£
791
3,750
3,789
2021
2020
105
105
2,001
912
3,683
3,675
79
637
5,763
5,224
6,332
3,791
6,332
3,791
Total funds
2021
2020
£
£
25,518
28,833
791
637
17,424
17,424
99,264
100,024
240
2,123
3,789
3,789
138,696 8,330 147,026
152,830

10 It is the PCC's current policy to retain all reserves with a view to meeting the continued costs of the further proposed restructuring within the Church and the Crosskeys Community Hall.

9 No legacies were received during the year.(2020 - £3,750)

9