# **The Parochial Church Council of the Ecclesiastical Parish of West Kirby**
**Known as The Parish of St Bridget, West Kirby with Caldy, The Resurrection and All Saints**
## **REGISTERED CHARITY NUMBER: 1131379**
**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2021**
|**CONTENTS**|**Page**|
|---|---|
|Contents|2|
|Charity Information
|3-4|
|Report of the Trustees|5-13|
|Report of the Independent Examiner|14|
|Statement of Financial Activities|15|
|Balance Sheet|16|
|Notes to the Financial Statements|17-23|
|Detailed Statement of Financial Activities
|24-25|
2
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY CHARITY INFORMATION**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Reference and Administration details**
## **Charity Name**
The Parochial Church Council of the Ecclesiastical Parish of West Kirby
## **Registered Charity Number**
1131379
## **Principal Address**
Parish Office St Bridget’s Centre St Bridget’s Lane West Kirby Wirral Merseyside CH48 3JT
The Parish church is St Bridget’s. The Daughter Church is The Resurrection and All Saints, Caldy. The Reverend Alexandra Williams was licenced as Rector of the Parish on 9[th] November 2020. Our ministry is assisted and complemented by three Readers and several active retired clergy with Permission to Officiate.
## **Governing Document**
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure (1956) as amended and church representation rules. It was registered as a charity on 26[th] August 2009.
## **Charity constitution**
The membership of the PCC consists of the incumbent (our Rector), churchwardens, treasurer and those elected by members of the congregation who are on the electoral roll of the church.
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. All regular Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. Under the terms of Section 3 of the Parochial Church Council (Powers) Measure 1956 the PCC is a body corporate and is a charity registered with the Charity Commission as required by the Charities Act 2011.
At the first full meeting after elections, the Rector advises members on PCC structures, practices, rights and responsibilities, with written information.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
3
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY CHARITY INFORMATION**
New members receive initial training into the workings of the PCC.
The full PCC met four times during the year, mostly using Zoom (due to Government restrictions on meetings), with an average level of attendance of 75%.
The PCC has a standing committee which has met as required and, given its wide responsibilities, the PCC has a number of sub-committees each dealing with a particular aspect of parish life. These committees, (St Bridget’s, Caldy, Enhancement, Finance and Fabric) are all responsible to the PCC and report back to it regularly with minutes of their recommendations being received by the full PCC and discussed as necessary **.**
## **Trustees**
Rev Alexandra Williams, Rector, Chair, ex officio
Rev Prof. David Chester, Permission to Officiate, ex officio Mr David Wright, Churchwarden, ex officio
Mr Gregory Buckridge, Churchwarden, ex officio
Mr Sydney Ford, Deputy Warden, Caldy, Deanery Synod, ex officio Dr Angela Douglas MBE, Deanery Synod, ex officio Mrs Joy Alcock
Mr John Smith, Reader and Treasurer Miss Susan Shaw
Mr Brian Crabtree, Deputy Warden, Caldy Mr William Smith Mr Arthur Roberts Ms Sheelagh Blair Mrs Priscilla Bench-Capon Mr Rod Tann, Secretary Mr Simon Trout Mr Stanley Metcalf Miss Mary Rees Miss Ann Holden, as from 29[th] April 2021
## **Bankers**
Barclays Bank plc COIF Charities Fund
## **Independent Examiner**
Counting for Communities Ltd, 16 Holmwood Drive, Liverpool, L37 1PQ
4
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2021**
## **AIMS AND PURPOSES**
The Parochial Church Council (PCC) of St Bridget’s West Kirby and Caldy church has the responsibility of cooperating with the incumbent, the Reverend Alexandra Williams, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Bridget’s Centre and Caldy church hall.
## **The Buildings**
## **St Bridget’s church**
Whilst no significant works have been undertaken during the last year, the church has been well maintained. It has been inspected weekly by the churchwardens, regularly cleaned and minor repairs have been carried out as necessary. An armoured cable has been run between the church and the Church Centre, to provide a permanent internet connection for the livestreaming of services and events.
It has been noted that there are some defects in the lead work of the dormer windows, and these are to be inspected by the church architect.
## **Caldy church and hall**
The fabric of the church is in good order and has been maintained by regular cleaning and routine maintenance of boiler/ organ and testing of electrical installations. The installation of IT facilities has been approved by faculty and final installation is now awaited.
The church hall has been improved internally by the fitting of new curtains. The external wall at the roadside is showing signs of deterioration due to erosion of the sandstone blocks caused mainly by passing vehicles splashing rainwater onto the wall. A structural survey indicated there is no immediate problem, but it should be inspected regularly.
## **St Bridget’s Centre**
Buildings and services at St Bridget's Centre have been maintained during the year to meet all relevant regulations and ensure the needs of users have been met. Non-essential work was delayed due to Covid restrictions, but renewals and improvements have since been delivered as necessary. Roof issues above the kitchen, despite repairs, remain a concern and are being monitored while failures of old technology lighting components require a replacement programme with new LED lighting. Storm Arwen damaged the old pyramidal Museum Roof and plans are in place to reroof in 2022.
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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2021**
## **PUBLIC BENEFIT**
The PCC has complied with the requirement of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission; the PCC considers that the charity meets the public benefit requirements of the Act by carrying out its normal activities some of which are outlined in this report.
## **OBJECTIVES AND ACTIVITIES**
Our vision statement, ‘seeking to follow Jesus with open hearts, open minds and open hands’ underpins our discussion and decisions.
**OPEN HEARTS -** To respond with love and compassion to all
**OPEN HANDS -** To receive, welcome and serve all.
**OPEN MINDS -** To listen deeply and respectfully to others. To be willing to explore opinions which differ from our own and be willing to think again.
The PCC is committed to enabling as many people as possible to worship God at our churches and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and works with the Rector and ministry team to offer a wide range of services to meet a variety of needs. Our services and worship, nurture faith through prayer and scripture, music and sacrament.
We try to enable people to live out their faith as part of our parish community through:
- Worship, prayer and nurture; learning about the Gospel; and developing their knowledge and trust in Jesus.
- Provision of pastoral care for people living in the parish.
- Missionary and outreach work.
- Engagement in social action.
- Being part of inclusive church.
- Opportunities to learn about and be part of care of creation.
To facilitate this work, it is important that we maintain the fabric of the Churches of St Bridget’s and Caldy, St Bridget’s Centre and Caldy Church Hall.
## **ACHIEVEMENTS AND PERFORMANCE**
The PCC is keen to enable **a range of services** during the week and over the course of the year which the community find both beneficial and spiritually fulfilling. We have a regular pattern of weekly Holy Communion at both churches and also have a mixture of styles, with a more informal All Together Worship
6
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2021**
service once a month at St Bridget’s and a variety of styles of worship on Sunday Evenings. We also provide spaces for quiet prayer and contemplation.
**The schools in the parish** (St Bridget’s and Avalon) use the church on a regular basis for collective worship. St Bridget’s school lead worship during the seasons of Easter, Harvest, Christmas and Lent. This was re-established from September 2021 following the period of lockdown due to Covid. The children from St Bridget’s school are increasingly involved in our service of All Together Worship.
Both churches remained open for **worship and private prayer** during 2021 following the government restrictions and advice. Two services of Holy Communion are offered on a Sunday at St Bridget’s (8am and 10am) and a 10am service of holy Communion at Caldy church. One midweek service of Holy Communion is offered at each church. The 10am service at St Bridget’s has been successfully livestreamed during 2021. The popular weekly Sunday morning Zoom service was continued until the Autumn when it was replaced by a monthly evening service on Zoom. Two services of Morning Prayer are offered during the week, one livestreamed on Facebook and one via Zoom.
Additional services were offered for Remembrance, All Souls, Advent and Christmas.
The Covid pandemic has continued to affect attendance, but numbers are gradually rising.
As well as our regular services, we seek to enable our community to celebrate and thank God at important milestones of the journey through life and **significant life events.** In 2021 there were 10 weddings, 13 baptisms, 18 funerals and 4 memorial services in church (with a further 10 funerals being conducted at crematoria).
At present there are 200 parishioners on the **Church Electoral Roll** , 97 of whom are not resident within the parish. 2 names were added during the year and 7 were removed either through death or because they moved away from the parish.
## **Pastoral Care**
During 2021 a review of pastoral care has taken place. Clergy and lay people have continued to visit the sick and bereaved, the housebound and the socially isolated. Both church families offer informal care and a friendly ear and there is a network of communication which seeks to make one another aware when a pastoral need arises. Towards the end of 2021 a new pastoral team was formed following responses to a parish wide survey. The initial focus of this group has been responding to the bereaved.
## **Mission and Outreach**
Helping those in need is a demonstration of our faith and living out our vision of following Jesus with open hands. In 2020 a commitment was made to increase our giving to charities both locally and internationally. In 2021, as a parish we donated £7820 to support charities in the UK and overseas and have committed to a higher figure in 2022.
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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2021**
A weekly **newsletter** is emailed to 195 people via mailchimp, 15 are delivered as hard copies and 30 are placed in the churches for collection. 170 copies of our **parish magazine** are printed each month, 134 of which are delivered to homes and businesses with the remainder available for sale at our churches. Both the newsletter and the magazine are also on our website and the A Church Near You website. These keep parishioners and others informed of the important matters affecting our church and include articles
We **nurture** people’s learning about their Christian faith through sermons, small group discussion, provision and signposting to resources and everyday conversation in the variety of activities which take place in the Parish Centre. We support **the faith development of children and young people** through Storytelling and leading Collective Worship in St Bridget’s Primary School. The Rector leads a half termly session for staff from St Bridget’s school which combines some teaching on doctrine and experience of different styles of worship and spirituality. A series of videos was created for the school children to replace the usual Easter Experience. We have developed the children’s area in church and provided new resources. We facilitate a parent and baby group at Caldy Church.
The **St Bridget’s Centre** enables a huge range of activities to take place, when not in lockdown, in particular the weekly ‘Wednesday Link Cafe’ which has gradually emerged from lockdown. The Link Cafe also provides the opportunity to buy Fairtrade and Eco-Friendly Items. The Link Cafe continued as a weekly Wednesday morning Zoom session until the centre re-opened.
The Parish Administrator is based in St Bridget’s Centre, and it also provides the setting for a pre-School Group on weekdays and many other community groups. Whilst the pandemic significantly affected the use of the Parish centre, from September many groups have returned. It also hosts the West Kirby Museum. The pandemic meant that many social and fund-raising activities were cancelled, including the Summer Fair and Caldy Picnic, although a smaller scale Earth Fest went ahead.
## **Ecumenical Relationships**
The church continues to be an active member of West Kirby Churches Together. Meetings are typically attended by the Rector and our parish representative, John Smith. Activities during 2021 were unavoidably curtailed by Covid but plans for 2022 are well in hand.
## **Inclusive Church**
The parish is a member of _Inclusive Church_ and seeks to work hard to ensure that we actively welcome and serve everyone, regardless of ability, income, ethnicity, gender, gender identity, mental health or sexuality, including people who live with disability, learning disability, or neurodiversity. This is reflected in
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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2021**
our use of inclusive language and in addressing issues which may affect accessibility. Our aim is to be a church which celebrates and affirms every person and does not discriminate.
## **Eco-church**
Both St Bridget’s and Caldy church are committed to caring for God’s earth in all areas of our lives as a church community and as individuals. We are now working towards achieving a Gold Eco Church award for the whole parish.
## **Deanery Synod**
Three members of the PCC and the Rector sit on the deanery synod. This provides the PCC with an important link between the parish and the wider structures of the church. This year Deanery Synod has focussed on the Living in Love and Faith report and also exploring effective strategies for mission and evangelism.
## **Volunteers**
Volunteers play an essential part, as Church Officers, Foundation Governors of St Bridget's School, sidespersons and pastoral visitors, taking Communion to the sick and housebound, as musicians, choir and bell ringers, house group leaders, running the museum, Storytelling Service, Link Café and Fair Trade sales, contributing to worship and to the care and beautification of buildings and grounds, raising and managing money, managing the St Bridget's Centre, producing the magazine, maintaining the website, organising the fair and social events, supporting the foodbank by delivering our donations to the warehouse, and serving on various committees. As the pandemic entered a second year, we continued to be dependent on volunteers to manage the livestreaming of services and we have vastly improved our online presence. The purchase of better equipment has meant high quality streaming of Sunday services and in addition, weddings, funerals and baptisms, enabling family members to join the service on line. We are especially grateful for those who have worked on developing our online presence through website development, livestreaming, Zoom set up and management and the progress made with installing Wi-Fi.
We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is, the new volunteers who have joined us and taken on extra responsibilities as we emerge from the pandemic.
For further details of the many activities, see the Overview and Groups Reports to the APCM.
## **Pastoral Ministry and attendance at worship 2021**
The tables below show the service statistics which we provide for the diocese. The Diocese requests for October as it is considered to be a fairly typical month.
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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2021**
St Bridget's Church was kept open two afternoons most weeks, as a sacred space for private prayer and reflection and the opportunity to light candles. Caldy church began to open daily from October, and this was greatly appreciated.
The Clergy provided preparation and support to families who were bereaved and planning funerals, to the couples who were married and those who brought children for baptism. Visits were also made to people who were lonely or distressed. Clergy visited people in their homes when possible. Visiting in hospital and care homes remained severely restricted and clergy only visited to attend the dying.
**----- Start of picture text -----**
Pastoral Ministry (both Churches) 2021 2020
Baptisms 13 2
Confirmations 0 0
Admission to Communion 0 0
Weddings 10 3
including Dedication after Civil Marriage
Funerals in Church 18 10
Funerals at Crematorium/Cemetery 10 24
Memorial Services in Church 4 0
**----- End of picture text -----**
## **Attendance at Worship 2021**
October figures required for national “Statistics of Mission” returns.
The first four Sundays of October and the weekdays following (2020 figures are shown in brackets)
**----- Start of picture text -----**
St Bridget’s Sunday Sunday Weekday Weekday
Adult Child Adult Child
Week 1 105 (50) 15 (0) 7 (0) 0 (0)
Week 2 78 (44) 8 (3) 40 (0) 4 (0)
Week 3 110 (64) 1 (6) 104 (0) 350 (0)
Week 4 6 (47) 0 (1) 214 (0) 3 (0)
Sunday Sunday Weekday Weekday
Caldy Adult Child Adult Child
Week 1 16 (17) 0 (0) 6 (0) 0 (0)
Week 2 20 (15) 0 (0) 6 (0) 0 (0)
Week 3 22 (22) 0 (0) 7 (0) 0 (0)
Week 4 48 (19) 0 (0) 9 (0) 0 (0)
**----- End of picture text -----**
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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2021**
## **Easter and Christmas attendances**
Attendance figures are adults and children combined. Figures do not include Christmas and Easter Week House Communions. Midnight Services and Crib services are included.
||St Bridget’s|Caldy|Total|
|---|---|---|---|
|Easter Day communicants|67 (0)|15 (0)|82 (0)|
|Easter Day attendance|69 (0)|15 (0)|84 (0)|
|Christmas communicants|110 (72)|34 (13)|144 (85)|
|Christmas attendance|261 (78)|34 (16)|295 (94)|
## **FINANCIAL REVIEW**
Total **incoming resources** this year were £209,522 (2020 £184,712). Congregational giving of £105,543 (2020 £103,960) has met the cost of the Parish Share. Gift Aid recovered from HMRC was £23,480. Investment income received during the year amounted to £51. The valuation of investments held during the year has increased by £4,964 because of positive stock market movements.
**Expenditure** in the year was £186,956 (2020 £177,708). The main expenditure during the year was the Parish share of £87,598 (2020 £86,946). Fees for weddings and funerals provided a nett income of £8,012 (2020 £5,833) – significantly increased in 2021 due to the reinstatement of church services.
From the financial point of view, 2021 showed some significant recovery from the impact of restrictions imposed in 2020 due to Covid 19. Leaving aside the ‘windfall’ income from the sale of the parish house (13 Caldy Road), a small overall surplus was again achieved, but only because of further Government grants to support the work of St Bridget’s Centre, rental income from the parish house, a generous donation and a significant legacy. Standing orders are now the main source of regular income at both churches, which has to a large extent cushioned us from the reduced income from weekly envelopes, cash collections and cash donations. We were once again able to pay our Parish Share to the Diocese of Chester in full, thus supporting the central functions of the Diocese (including our Rector’s stipend) and other parishes in greater need than ourselves. Capital works in all our buildings was minimized to conserve resources in uncertain times. Rental income at St Bridget’s Centre was substantially reduced, due to the pandemic, but costs were managed by taking advantage of furlough arrangements and postponing non-urgent maintenance. The St Bridget’s Centre manager and his team are thanked by the PCC for their diligence.
11
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2021**
2022 will hopefully see further recovery from the Covid 19 pandemic. Church services have been fully reinstated, with baptisms, weddings and funerals again being held. 13 Caldy Road has been sold, with the sale proceeds held temporarily in a deposit account pending the purchase of a replacement property. Online and contactless giving is becoming a significant source of income, which will hopefully increase in the years ahead. We plan to be more generous in our giving to support those (locally, nationally, and internationally) less fortunate than ourselves. All those involved with managing the parish’s finances continue to work closely together, complementing each other’s skills and aptitudes.
## **RISK MANAGEMENT**
The principal risks associated with the activities of the charity are the sustainability of giving from the congregations at St Bridget’s and Caldy church and managing the impact of the pandemic. New methods of giving have been developed successfully, ensuring everyone can discover the joy of giving. Regular giving in 2021 remained largely stable, which was encouraging given the challenging environment.
The PCC continue to manage the risk of diminishing reserves.
Budgets for the main activities of the charity for 2022 have been created, though the ongoing challenges of the pandemic make these more uncertain than would be hoped.
## **RESERVES POLICY**
It is the policy of the Trustees to hold no less than six months expenditure in cash reserves. Currently the reserves exceed this. This policy is regularly reviewed and is thought to be sufficient, given that the parish has an above-average Parish Share commitment, several buildings and two churchyards to maintain and enhance, and several staff to pay.
12
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY Tt4
TRUSTEES, ANNUAL REPORT for the year ended 31 December 2021
STA TEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing an annual report and financial statements in accordan
with applicable law and Uniled lQ'ngdom Accounting standards (United Kingdom Generally Accepted
Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees lo prepare financial
stalements for each financial peri¢)d that give a true and fair view of the slate of affairs of the charity
and of its income and expenditure for that period. In preparing those financial statements, the
Trustees are required to:
select suitable accounting poliaes and then apply thern consistently.,
observe the methods and principles in the applicable Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
prepare the finanal statements on the going (yjncem basis unless it is inappropriate
to presume thal the charity will continue as a going concem;
state whether applicable accounting standards have been followed, subject to any
material departure disclosed and explained in the financial statements.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial acwunts comply with the Charities Act 2011. the accounting wlicies set out in note 1 to the
financial statements and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their aGGounts in accordance with the Financial Reporting
Slandard applicable in the UK and Republic of Ireland (FRS 102} Update Bulletin 1 {effective 1
January 20191. and the applicable Charities {Accounts and Reports) Regulations. They are also
responsible for safeguarding the assets oflhe company and hen fortaking reasonable steps for the
prevention and detection of fraud and other irregularities.
ON BEHALF OF THE TRUSTEES..
1.3./.o.ki i.o.F.a.......
Revd Alexandra Williams, Chair of Trusteès
Date
13
REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS OF
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY
I report on the aountS for the year ended 31 Dernber 2021 set OLSt on pages 15-23.
Respectlve responsibilities of trustees and examiner
The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees
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 required.
It is my responsibility to..
examine the aUnIS under section 145 of the Charities Act,
to follow the procedures laid down in the General Directions given by the Charity
Commission {under seciion 14515)Ib) of the Charities Act, and
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in acctlrdan with the General Directions given by the Charity
Commission. An examination includes a review of the a¢xounting records kept by the charity and a
comparison of the accounts presenled with those records. It also indudes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from the truslees conceming 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 fairview, 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:
which gives me reasonable cause to believe that, in any material respect, the requirements..
a. to keep acwunting records in accordance with section 130 of the Charities Act,. and
b. to prepare accounts which accord with the accounting records, comply wtth the accounting
requirements of the Charities Act and with the methods and principles of the Statement of
Recommended Practice: AcLounling and Reporting by Charities
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.
Signed..
Date..
Name.. Stephen Leonard BA, FCCA
Counting for Communities Ltd
16 Holmwood Drive
Liverpool
L37 1PQ
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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For the Year Ended 31 December 2021**
**----- Start of picture text -----**
2021 2021 2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Note £ £ £ £
INCOMING RESOURCES
Incoming & endowments from:
Donations and legacies 2 130,014 22,178 152,192 131,403
Charitable activities 3 49,008 - 49,008 37,243
Other trading activities 4 8,271 - 8,271 15,859
**----- End of picture text -----**
|Investments
5
**Total income**
**RESOURCES EXPENDED**
Raising funds
6
Charitable activities
6
**Total expenditure**
**Net income / (expenditure) for the year**
**before investment gains/(losses)**
Net gains/(losses) on investments
10
**Net income / (expenditure) for the year**
**before transfers**
**Extraordinary item**
8
Transfer between funds
**Net income / (expenditure) for the year**
**RECONCILIATION OF FUNDS**
Total funds brought forward
14
**TOTAL FUNDS CARRIED FORWARD**|48
187,341
131
186,106
186,237
1,104
4,964
6,068
292,939
3,375
302,382
897,842
1,200,224|3
22,181
-
719
719
21,462
-
21,462
-
(3,375)
18,087
25,140
43,227|**51**
207|
|---|---|---|---|
||||**209,522**
184,712|
||||**131**
393
**186,825**
177,315
**186,956**
177,708
**22,566**
7,004
**4,964**
2,754
**27,530**
9,758
**292,939**
-
**-**
-
**320,469**
9,758
**922,982**
913,224
**1,243,451**
922,982|
There are no recognised gains or losses other than the net movement in funds for the above two financial years. All incoming resources and resources expended derive from continuing activities.
The notes form part of these financial statements
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY
BALANCE SHEET
At 31 December 2021
Registration Number. 1131379
2021
2021
2021
2020
Lknrestricted Restricted
Totsl
funds
fund$
funds
funds
FIXED ASSETS
Tangle assets
Investmerrts
675,000
34,623
709,623
675.000
34,623
709.623
785,000
29,659
814,659
10
CURRENT ASSETS
Debtors
Cash at bank and in hand
695
108,872
109,567
12
491,251
491,251
43,227
43.227
534,478
54478
CREDITORS
Amounts falling due wtthin one year 13
(650)
(650)
{1,2441
NET CURRENT ASSETS
490,601
43,227
533.828
108,323
TOT ASSETS LESS CURRENT
LIABILITIES
1,200,224
43,227
1,243,451
922,982
FUNDS
Unrestricled funds
Restricted funds
14
1.200.224
43,227
897,842
25.140
TOTIL FUNDS
1,243.451
922,982
The financial statements were approved by the Board of Trustees and signed on its behalf by..
iTr../.o.*/ Z.ou.....
Revd
exandra Wlliams, Chair of Trustees
Date
The notes form part of these financial statements
16
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 December 2021**
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The PCC is a Public Benefit Entity under FRS 102, The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC’s, and with the Regulations’ “true and fair view” provisions and ‘Accounting and Reporting by Charities: Statement of Recommended Practice for Charities’ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (2019). The charity has taken advantage of the disclosure exemption in preparing these financial statements, as permitted by FRS 102, the requirements of Section 7 Statement of Cash Flows **.**
The accounts have been prepared under the historical cost convention, except for Listed Investments which are included in the Balance Sheet at market value.
The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £.
## **Going Concern**
At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
## **Income**
## **Incoming recognition**
All incoming resources are included on the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy
## **Incoming Resources with Related Expenditure**
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA
## **Grants and Donations**
Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resource.
## **Tax reclaims on donations and gifts**
Tax reclaims under Gift Aid are recognised when received.
## **Contractual Income and Performance Related Grants**
This is only included in the SoFA once the related goods or services have been delivered.
## **Volunteer Help**
The value of any voluntary help received is not included in the accounts.
## **Investment Income**
This is included in the accounts when receivable.
## **Expenditure and Liabilities**
## **Liability Recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure.
17
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2021**
## **Investment assets**
Investments are shown at market value.
## **Fixed assets**
## **Consecrated Land and Buildings and Moveable Church Furnishings**
Consecrated and beneficed property is excluded from the financial statements in accordance with s.10(2)a of the Charities Act 2011.
No value is placed on moveable 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 and or beneficed buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities.
## **Other Fixed Assets**
Other land and buildings held on behalf of the PCC for its own purpose are valued at cost. The land and buildings have not been depreciated as it is felt by the trustees that the annual depreciation charge and the accumulated depreciation are immaterial to the financial statements, due to the assets having a very long remaining useful life. The trustees consider an impairment review on an annual basis.
The Church Hall (Caldy) as a functional asset has not been assigned any value. The Church Centre (St Bridget’s) has been valued as shown in the accounts. Any expenditure on maintenance or improvement is written off as incurred. Individual items of equipment are written off as incurred.
## **Taxation**
The charity is exempt from tax on its charitable activities and is not registered for VAT. As a registered charity the company benefits from rates relief.
## **Fund accounting**
Unrestricted funds - can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds - can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
18
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2021**
|**Note**
**2**
**Donations and legacies**|2021
Unrestricted
£|2021
Restricted
£|**2021**
2020
**Total**
Total
**£**
£|
|---|---|---|---|
|Donations|89,098|-|**89,098**
86,666|
|Gift Aid
Non Gift Aid Donations
Collections
Sundry
Donations & Appeals
Donations with Gift Aid
Legacies
**3**
**Charitable activities**
Church Centre & Hall Lettings
Museum
Friends of St Bridgets
Magazine Advertising
Magazine Sales
Fees
Grants
HMRC Job Retention Grant
**4**
**Other trading activities**|22,906
8,787
5,154
69
-
-
4,000
130,014
£
22,631
135
10
2,295
738
8,012
13,757
1,430
49,008
£|574
100
-
-
-
2,335
19,169
22,178
£
-
-
-
-
-
-
-
-
-
£|**23,480**
25,443
**8,887**
8,045
**5,154**
4,703
**69**
135
**-**
931
**2,335**
3,480
**23,169**
2,000
**152,192**
131,403
**£**
£
**22,631**
17,865
**135**
347
**10**
-
**2,295**
2,310
**738**
655
**8,012**
5,833
**13,757**
9,500
**1,430**
733
**49,008**
37,243
**£**
£|
|Summer Fair|-|-|**-**
40|
|Other Activities
House rent
Solar Panels
**5**
**Investments**
Bank interest
Income from investments|111
4,753
3,407
8,271
£
48
-
48|-
-
-
-
£
3
-
3|**111**
1,603
**4,753**
10,908
**3,407**
3,308
**8,271**
15,859
**£**
£
**51**
207
**-**
-
**51**
207|
19
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2021**
|**Note**
**6**
**Resources Expended**
**Raising funds**
Summer fair & festival
Other fundraising costs
**Charitable activities**
Parish share
Rector & rectory expenses
Parish house|2021
Unrestricted
£
-
131
131
87,598
4,107
2,460|2021
Restricted
£
-
-
-
-
-
-|**2021**
**Total**
**£**
**-**
**131**
**131**
**87,598**
**4,107**
**2,460**|2020
Total
£
20
373
393
86,946
7,361
2,913|
|---|---|---|---|---|
|Church|21,526|704|**22,230**|22,050|
|Churchyard
Parish magazine
Training & mission
Centre & hall
Parish Office
Charitable giving
Independent examiner's fees
Sundries
Vacancy
Bank charges|12,556
1,493
2,311
28,086
17,125
7,805
650
59
-
330|-
-
-
-
-
15
-
-
-
-
719|**12,556**
**1,493**
**2,311**
**28,086**
**17,125**
**7,820**
**650**
**59**
**-**
**330**
**186,825**
**2021**|11,371
1,369
529
24,107
15,150
2,875
650
473
1,136
385
177,315
2020|
||186,106||||
||||||
|**7**
**Staff Costs & Employees**
**- included in Charitable Activities above**|||**£**|£|
|Wages and salaries|||**25,704**|21,957|
|Pension costs
**218**
Social security costs
**-**
**25,922**
No employee earned £60,000 or more during the year (nor the previous year)||||194
-
22,151|
|The average headcount during the year was :
Charitable activities|||**2021**|2020|
||||**4**
**4**|4
4|
||||||
20
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2021**
|**Note**
**8**
**Extraordinary item**
Gain on disposal of Parish house||**2021**
**£**|2020
£|
|---|---|---|---|
|||**292,939**|-|
|||**292,939**|-|
|||||
|**9**
**Fixed Assets**
**Cost**
At 1 January 2021
Disposals
Additions
**At 31 December 2021**
**Depreciation**
At 1 January 2021
On Disposals
Charge for year
**At 31 December 2021**
**Net Book Value**
**At 31 December 2021**
At 31 December 2020|Land and
Buildings
£
785,000
(110,000)
-
**675,000**
-
-
-
**-**
**675,000**
785,000|**Total**
**£**
**785,000**
**(110,000)**
**-**
**675,000**
**-**
**-**
**-**
**-**
**675,000**
**785,000**||
The Land and Buildings is the church centre building at £675,000. In 2020 it was the church centre building at £675,000 and Parish house at £110,000.
21
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2021**
|**Note**
**10**
**Fixed asset investments at market value**
At 1 January 2021
Additions in the year at cost
Disposals at market value
Change in value in the year Gain/(Loss)
At 31 December 2021
**11**
**Debtors**
Recoverable Vacancy costs
**12**
**Cash at bank and in hand**
Current Account
Deposit Account
**13**
**Creditors : amounts falling due within one year**
Accruals|**2021**
**£**
**29,659**
**-**
**-**
**4,964**
**34,623**
**2021**
**£**
**-**
**-**
**2021**
**£**
**91,467**
**443,011**
**534,478**
**2021**
**£**
**650**
**650**|**2020**
£
26,905
-
-
2,754
**29,659**
2020
£
695
695
2020
£
68,803
40,069
108,872
2020
£
1,244
1,244|
|---|---|---|
22
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2021**
|**Note**||||||||
|---|---|---|---|---|---|---|---|
|**14**|**Movement in Funds**|Balance at|||||**Balance at**|
|||31 December|Incoming|Resources|Gains &|Transfers|**31 December**|
|||2020|Resources|Expended|(Losses)|In /(Out)|**2021**|
||||||on Investments|||
||**Unrestricted Funds**|£|£|£|£|£|**£**|
||General Fund|897,842|480,280|(186,237)|4,964|3,375|**1,200,224**|
|||897,842|480,280|(186,237)|4,964|3,375|**1,200,224**|
||**Restricted Funds**|||||||
||Enhancement|25,140|22,181|(719)|-|(3,375)|**43,227**|
|||25,140|22,181|(719)|-|(3,375)|**43,227**|
|||||||||
||**Total Funds**|922,982|502,461|(186,956)|4,964|-|**1,243,451**|
## **15 Trustees' Remuneration and Benefits**
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **16 Trustees' Expenses**
During the year 1 trustee (2020 4 trustees) were reimbursed for out-of-pocket expenses incurred by the trustees and paid to third parties. The total sum paid in the year was £373 (2020 £1,027).
## **17 Capital Commitments**
The charity had no capital commitments at 31 December 2021 (2020: None) either contracted for or authorised by the trustees but not contracted for.
23
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY DETAILED STATEMENT OF FINANCIAL ACTIVITES - INCOME For the Year Ended 31 December 2021**
|**INCOMING RESOURCES**
**Donations and Legacies**
Donations
Gift Aid
Non Gift Aid Donations
Collections
General Income
Donations & Appeals
Donations with Gift Aid
Legacies
**Charitable Activities**
Church Centre & Hall Lettings
Museum
Friends of St Bridgets
Magazine Advertising
Magazine Sales
Fees
Grants
HMRC Job Retention Grant
**Other Trading Activities**
Summer Fair & Festival
Other Activities
House Rent
Solar Panels
**Investment Income**
Interest and income
**Total Incoming Resources**|2021
2020
2021
2020
2021
2020
£
£
£
£
£
£
89,098
86,666
66,403
64,524
22,695
22,142
23,480
25,443
17,179
18,179
6,301
7,264
8,887
8,045
7,275
6,580
1,612
1,465
5,154
4,703
718
1,275
4,436
3,428
69
135
-
135
69
-
-
931
-
931
-
-
2,335
3,480
2,335
3,480
-
-
23,169
2,000
21,169
2,000
2,000
-
Parish
St Bridget
Caldy|
|---|---|
||152,192
131,403
115,079
97,104
37,113
34,299
22,631
17,865
22,596
17,752
35
113
135
347
135
347
-
-
10
-
10
-
-
-
2,295
2,310
2,295
2,310
-
-
738
655
738
655
-
-
8,012
5,833
5,746
4,446
2,266
1,387
13,757
9,500
13,757
9,500
-
-
1,430
733
1,430
733
-
-|
||49,008
37,243
46,707
35,743
2,301
1,500
-
40
-
40
-
-
111
1,603
111
1,603
-
-
4,753
10,908
-
-
4,753
10,908
3,407
3,308
3,407
3,308
-
-|
||8,271
15,859
3,518
4,951
4,753
10,908
51
207
40
143
11
64|
||51
207
40
143
11
64|
||209,522
184,712
165,344
137,941
44,178
46,771|
This page does not form part of the statutory financial statements
24
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY DETAILED STATEMENT OF FINANCIAL ACTIVITES - EXPENDITIURE For the Year Ended 31 December 2021**
|**RESOURCES EXPENDED**
**Raising Funds**
Summer Fair & Festival
Other Fundraising Costs
**Charitable Activities**
Parish Share
Rector and Rectory Expenses
Parish House
Church
Churchyard
Parish Magazine
Training & Mission
Centre & Hall
Parish Office
Independent Examiners Fees
Bank Charges
Sundries
Vacancy
Charitable Giving
**Total Resources Expended**
**Net Income/(expenditure) Before Gains**
Realised Gains & Losses
**Net Income/(expenditure)**|2021
2020
2021
2020
2021
2020
£
£
£
£
£
£
-
20
-
20
-
-
131
373
131
373
-
-
Parish
St Bridget
Caldy|
|---|---|
||131
393
131
393
-
-
87,598
86,946
65,680
65,209
21,918
21,737
4,107
7,361
2,877
7,361
1,230
-
2,460
2,913
-
-
2,460
2,913
22,230
22,050
13,772
11,396
8,458
10,654
12,556
11,371
9,335
8,400
3,221
2,971
1,493
1,369
1,493
1,369
-
-
2,311
529
2,181
529
130
-
28,086
24,107
26,153
22,276
1,933
1,831
17,125
15,150
12,638
14,250
4,487
900
650
650
488
650
162
-
330
385
330
385
-
-
59
473
-
-
59
473
-
1,136
-
1,136
-
-
7,820
2,875
4,115
-
3,705
2,875|
||186,825
177,315
139,062
132,961
47,763
44,354|
||186,956
177,708
139,193
133,354
47,763
44,354|
||22,566
7,004
26,151
4,587
(3,585)
2,417
4,964
2,754
-
-
4,964
2,754|
||27,530
9,758
26,151
4,587
1,379
5,171|
This page does not form part of the statutory financial statements
25