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2020-12-31-accounts

INDEX
Page
AnnualReport 2-',10
Independent Examinef sReport 11
Statement of FinancialActivities 12
Balance Sheet 13
Notes totheFinancial Statements 14-23

FOR THEYEARENDED3{DECEMBE R2O2O
Unrestrieted Restrictcd TOTALFUNDS
Funds
Funds
2024 2019
Note tf et
INCOMEANDENDOWIT'IENTS
Voluntaryincome 2(a) 239,554 53,149 292,703 311,576
Churchactivities 2(b) '11,428 15 11,443 25,747
Activitiesfor generatingfunds 2(c) 15,387 1,537 16,924 90,239
lncomefrominvestments 2(d) 2,5v 1,752 4,286 3,055
Otherincoming resources 2(e) 1,920 1,920 4,909
TOTALINCOME 270,823 56,453 327,276 435,526
EXPENDITURE
Raisingfunds 3(a) 6,424 79 6,s03 30,809
Church activities 3(b) 419,882 53,852 473,7U 344,414
TOTALEXPENDITURE 426,306 53,931 480,237 37s,223
NETTNCOME/(EXPENDTTURE) (15s,483) 2,522 (152,e61) 60,303
BEFOREINVESTMENTGAINS
NET GAINSON INVESTMENTS 4,907 3,480 8,387 11,896
TR,ANSFERSBETWEENFUNDS
Transferto FabricFunds (33s) 335
NETMOVEMENT INFUNDS (150,911) 6,337 (144,574| 72,199
TOTAL FUNDS BROUGHT FORWARD 13 383,U7 221,992 605,839 533,640
TOTALFUNDSCARRIED FORWARD 11&
13
232,936 228,329 467,265 605,839

LANCASTERPRIORYANDPARISHCHUR
BALANCE SHEET
AS AT 31STDECENiBER2O2O
CH OFST.MARY
202A 2A19
Note
FIXEDASSETS
Tangible fixedassets 60,938 55,3'10
CURRENT ASSETS
Stock 3,815 3,337
lnvestments 129,836 121,M9
Debtors 44,460 48,732
Cash at bank and in hand 252,669 401,809
430,780 575,327
LIABILITIES
Creditors- amounts fallingduein oneyear 30,453 24,798
NETCURRENT ASSETS 400,327 550,529
TOTALNETASSETS 11 461,265 605,839
PARISHFUNDS 13
Unrestricted
General 't1&13 229,975 380,886
Designated 11&13 2,961 2,961
Restricted 11&13 228,329 221,992
461,265 605,839


2

INCOMEAND ENDOWMENTS
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2020 2019
(a) Voluntary income Note f I f,
Committed giving:
Gift aid donations 68,246 68,246 69,382
Othercommittedgivlng 8,445 8,445 9,335
Tax recoverable 21,989 2,275_ 24,264 23,843
Collections(open plate)at allservices 8,821 8,821 23,332
Legacies
Grants anddonations
5 112,6U 36,491 149,125 85,302
75,421
Other income and sundry donations 19,419 14,383 33,802 24,961
239,554 53,149 292,703 311,576
(b) Churchactivities
Newslink 52 52 737
Fees 2,783 15 2,798 11,2M
Use ofChurchbuildings 205 205 637
Contributions to otherexpenses 8,095 8,095 9,747
Social&outreacheventsincome 187 187 3,083
Youngpeople,families& outreach work 106 106 339
11,428 15 11,443 25,747
(c) Activities forgeneratingfunds
Bookstall 1,866
Fundraising events 1,03; 1,537 2,573 55,058
Coffee shop 3,671 3,671 12,978
Use of Church buildings 10,680 10,680 20,337
15.387 1.537 16,924 90,239
(d) lnvestment income
Dividends onCBF lnvestmentFund Shares 2,132 1,512 3,6i44 2,144
Bank andother interest 402 240 642 911
2,534 1,752 4,286 3,055
(e) Other incoming resources
lnsuranceclaims 1,920 1,920 4,909
TOTAL 270,823 56,453 327,276435,526

3
EXPENDITURE
Unrestricted Restricted TOTALFUNDS
Funds Funds 2020 2019
Note f, G €€
(a)Raisingfunds
Bookstallexpenses 827 827 2,126
Coffeeshopexpenses 3,406 3,406 5,435
Eventexpenses 1,097 79 1,176 21,627
Publicity costs 1,005 1,005 1,343
Committedgivingand Gift Aidenvelopes 89 89 278
6,424 79 6,503 30,809
(b)Churchactivities
Missionary and charitablegiving 13 7,915 ,u1 8,272 7,889
Ministry:Diocesanparishshare 83,813 83,813 75,329
Other ministry costs 6,033 6,033 10,395
Music 227 5,214 5,41 12,618
Salaries 53,497 31,127 u,624 u,492
Churchrunning and maintenance 40,130 1,423 41,553 99,535
Majorfabricrepairs 20/,,812 11,626 216,438 22,218
Young people,families& outreachwork 536 2,139 2,675 7,440
Social & outreach eventscosts 487 487 3,386
Newslink &TheSee 93 93 686
Mustard Seed@PrioryHallexpenses 1,948 1,948 1,498
Stationery,telephoneandoffice equipment 6,874 6,874 6,518
Officeequipmentleasecharges 1,603 1,603 1,493
Bankcharges 1,lU 18 1,202 1,477
Independentexamine/sremuneration 3,621 3,621 3,025
Sundryexpenses 1,037 1,037
Depreciation & loss ondisposals 8,020 8,020 6,415
419,882 53,8s2 473,7U 344,414
TOTAL 425,30653,931 48,0,237 375,223
2A2A 2019
I
STAFFCOSTS
Wagesand salaries 80,739 80,938
Employer'spensioncontributions 968 699
Socialsecuritycosts 2,917 2,855
u,624 u,492

FO R THEYEARENDED31 DECEMBER2O2O
2020t 2019
f
5 GRANTS AND DONATIONS RECEIVED
Earl PeelTrustFund (2,017) 26,871
TheJohnPillingTrust 5,000 5,000
Kings Own Chapel Trustees 25,000 4,495
Lancaster Priory MusicTrust 6,703 8,800
Listed Places ofWorshipGrantScheme 38,790 4,892
TheMossMemorialTrust 15,000 15,000
National LotteryCommunityFund 9,998
PrioryHallTrusteeFund 9,635 uu:
HMRCJob Retention Scheme 5,460
Allchurches Trust s,000
DuchyofLancaster Benevolent Fund 3,000
HistoricEnglandCultural RecoveryFund 31,554
TheLord Shuttleworth Foundation 500
JillFranklinTrust 500
WMB Trust 2,000
Elizabeth & RichardWilson CharitableFund 3,000
149,125 75,421
FIXEDASSETS FORUSEBY THEPCC Office Other
EquipmentEquipment
ff
Total
E
GROSSBOOKVALUE
At1January 2020 4,192 101,944 106,136
Additions - 14,443 14,443
At31December2020 4,192 '116,387 120,579
DEPRECIATION
At1January2020 4,192 46,634 50,826
Charge for theyear 8,8't5 8,815
At31December2020 4,192 55,449 59,641
NETBOOK VALUE
At31December2020 - 60,938 60,938
At31 December20'19 - 55,310 55,310
2A20 2019
INVESTMENTS
Current asset investment
6,349.98CBFChurch of EnglandlnvestmentFundlncomeShares
Marketvalue at1January2020 121,449 59,U7
Additioninyear
Gain/(loss) onannualrevaluation
8,387 50,000
f,642
Marketvalueat3{December 2020 129,836 121,449
Costat3lDecember2Al9 100,000 100,000

OR THEYEARENDED3IDECEMBER2O2O
2020 2019
E I
8 DEBTORS
lncometax recoverable 17,405 18,266
Other debtors 11,981 2,362
Prepayments 15,074 28,1M
44,460 *;r"
LIABILITIES: AMOUNTS FALLINGDUEWITHIN ONE YEAR
Othercreditors 21,055 7,310
Accruals 4,157 10,619
lncome receivedinadvance 5,241 6,869
30,453 24,798

Equipment
Within'1 year 208
Betweenl-5years 6,092 5,276
6,300 5,276

Unrestricted
GeneralDesignated Restrieted
Fund Fund Fund Total
€E g f
Tangible fixed assets 60,938 60,938
Current assets 191,978 2,961 23s,W1 430,780
Current liabilities (22,941| {7,s12|(30,453)
229,975 2,961 228,329 461,265
Compar ativeofnetassetsbyfund:
Unrestricted
GeneralDesignated
Fund
Fund
[€
Restricted
Fundt
Total
f
Tangible fixed assets 55,310 55,310
Current assets 347,915 2,%1 224,451 575,327
Current Iiabilities (22,339) (2,4s9) (24,7e8)
380,886 2,961 221,992 605,839

FUND DETAILS
TheUnrestricted fund comprises: Balanceat
lncoming
01.01.20nosources
ResourcesTrensferc&
Balanceat
expendedinvestment31.12.20
gainsllosses t
Designated funds:
Vicar'sfund 2,961 2,961
2,961 2,961
Generalreserve 380,886270,823 (426,306) 4,572 229,975
383,847270,823 (426,306) 4,572 232,936
ComparativesofUnrestrictedfunds: Balanceat
01.01.19
lncoming
nes{ruroes
ResourcesTransferc&
Balance at
expendedinvestrnent31.72.19
ResourcesTransferc&
Balance at
expendedinvestrnent31.72.19
ResourcesTransferc&
Balance at
expendedinvestrnent31.72.19
gainsllosses
E g
Designated funds:
Education,youthand children'sfund 3,766 (179) (3,584
Music fund 3,780 20 (3,800)
Charity fund 300 (300)
Vicar'sfund 2,961 2,96;
Generalreserye 7,U6
274,598
20
376,607
(4,279)
(30e,2lM)
(626)
38,925

2,961
380,886
282,444376,627 (313,s23) 38,299 383,847

FUND DETAILS(continued}
TheRestricted fund comprises: Balanceat lncoming Resources Transferc& Balanceat
01.01.20 resounces expendedinvestment31.12.20
gains/losses
f g f, e
Priory Fabric Fund 39,247 20,774 (s,724|33s 50,632
Education, Youth & Children'sWorkFund 122,634 9,135 (12,3s9) 3,480 122,886
Marsh Fund 11,619 7,502 (12,631) 6,490
Music Fund 19,476 16,859 (13,576) 22,759
Organ fund 23,256 867 (3,336) 20,787
CharitableObjectsFund 5,7U 1,316 (2,305) 4,775
221,99256,453 (53,e31) 3,815 228,329

Comparativesofrestrictedfunds:
Balanceat lncoming ResourcesTransfensBalanceat
01.01.r9 resources expendedinvestment31.12.19
gains/losses
f t E
PrioryFabricFund 35,996 3,693 (3,847) 3,405 39,247
Education,Youth& Children'sWorkFund 125,748 7,800 (11,315) 397 122,630
MarshFund 3,150 17,503 (9,103) 69 11,619
MusicFund 19,442 26,M6 (26,812) 19,476
Organ fund 26,556 298 (3,5e8) 23,256
Charitable Objects Fund 5,856 2,1U {2,276) . urun:_
Vicar's fund 2,431 530 (2,e61)
TheVicar&Churchwardens'Fund 27,452 (4,224) (23,273)
Sundryfunds 2.422 (1,000) (1,422)
249,053 58,899 (62,17s) (23,785) 221,992
ComparativesforEndowmentfunds: Balanceat Revaluation lnvestment Transfers Balanceat
0r.01.19 inyear lncome in year 31.12.19
E f g g
ChurchChancelFund 2,143 294 (2,437)
2,143 294 - (2,437)

ASTERPRIORYAND PARISH CHURCHOFST.MARY
S TOTHE FINANCIAL STATEMENTS
THEYEAR ENDED31DECEMBER2O2O
RELATEDPARTIES 2020f 20r9
f
UnconditionaldonationsreceivedfromPCC members andtheirclosefamily 25,225 25,249
SCHEDULE OF DONATIONS
Donationsnominatdvia'Bride'sCharityScheme'andotherspxifieddonations
AchingArms
Alzheimer'sSociety
20
o
Lancaster &DistrictHomelessActionService 10;
Little PrincessTrust 5;
Macmillan Cancer Support
MarshCommunityCentre
5; 181
More Music 105
Ronald McDonald House 9
Safenet 10;
St John's Hospice 36
TheOliveBranch 1,765 141
Wolfirood 67
2,015 626
Donationsfromcharitablegivingprognamme
CMS 1,000 1,000
DECCycloneldaiAppeal 300
DEC CoronavirusAppeal 200
EducAidSierraLeone 1,000 1,000
MarshCommunityCentre 1,000 1,000
Musalaha UK 1,000 1,000
Open Doors UK 1,000 1,000
ReachingtheUnreached 1,000 1,000
6,200 6,300
Donationsfromspecialseruices, collectionsandevents:
Children'sSociety-Christingle Service andChristmasstars 57 697
RoyalBritishLegion 266
57 963
TOTAL DONATIONS 8,272 7,889

Unrestricted RestrictedEndowmentTOTAL FUNDS RestrictedEndowmentTOTAL FUNDS RestrictedEndowmentTOTAL FUNDS
Funde Funds Funds 2019
Note f€t
INCOMEANDENDOWMENTS
Voluntaryincome 2(a) 264,,218 47,358 311,576
Churchactivities 2(b) 25,587 ,160 25,747
Activities forgeneratingfunds 2(c) 79,sil 10,885 90,239
lncomefrominvestments 2(d) 2,559 496 3,055
Otherincomingresources 2(e) 4,909 4,909
TOTAL 376,627 58,899 435,526
EXPENDITURE
Raisingfunds 3(a) 22,423 8,386 30,809
Churchactivities 3(b) 291,100 53,314 u4,414
TOTAL 313,523 61,700 375,223
NETTNCOME/(EXPENDTTURE) 63,'t04 (2,801) - 60,303
BEFOREINVESTMENTGAINS
NETGAINS ONINVESTMENTS f,2a5 397 294 1'1,896
TRANSFERS BETWEEN FUNDS
Releaseofrestrictedfunds 27,094 {27,494)
Release of endowmentfunds 2,437 (2,437)
NETIilOVEMENTIN FUNDS 101,403 (27,061|(2,143) 72,1se
TOTAL FUNDS BROUGHT FORWARD 282,444 249,053 2,143 533,640
TOTALFUNDSCARRIED FORWARD 383,847221,992
-
605,839