THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK
Annual Report and Financial Statements Charity registered number 1131430 31 December 2020
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
| Contents | |
|---|---|
| Contents | 1 |
| Who we are | 2 |
| Our objectives | 2 |
| Activities | 2 |
| Structure, governance and management | 4 |
| Summary of the proceedings of the PCC and the sub committees | 5 |
| Financial review | 6 |
| Statement of financial activities for the year ended 31 December 2020 | 7 |
| Balance sheet as at 31 December 2020 | 8 |
| Cash flow statement for the year ended 31 December 2020 | 9 |
| Reconciliation of net cash flow to movement in net debt for the year ended 31 December 2020 | 9 |
| Notes to the accounts | 10 |
| Independent examiner’s report to the trustees of St Edward the Confessor Parochial Church Council | 18 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
Who we are
The Parochial Church Council (PCC) is a charity, registered with the Charity Commission for England and Wales since August 2009. The registered name of the charity is the Parochial Church Council of the Ecclesiastical Parish of St Edward the Confessor, Dringhouses, York but it is widely known as St Edward the Confessor, just St Edward’s or Dringhouses Church. In this annual report and accounts we will refer to ourselves as St Edward’s or the church.
The church is situated on Tadcaster Road, Dringhouses, York and is part of the Diocese of York within the Church of England.
Our Charity Commission for England and Wales registration number is 1131430. Our address is Tadcaster Road, York, YO24 2QG
Our objectives
Our objective is to promote within the parish the whole mission of the wider Church of England, pastoral, social and ecumenical.
What this means in practice is set out in our vision, that we are:
-
Called - it is God who takes the initiative. God has made this world and loves us beyond measure. The story of God is the story of His constant longing to draw His precious creation back to Himself so that we might flourish in all that we have been created to be, and that we might live well with God and with others.
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Caring - in his first letter in the Bible, John reminds his readers that ‘we love because He first loved us’. As those who are cared for by God, we are called to care for others and for the precious Creation in which we live.
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Committed - we are all on a journey in our faith and thus seek to develop and deepen our faith. We are committed to be people for whom our love of God really does shape our priorities in how we live day to day.
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Courageous -we are called to be those who make a difference in a world that might not understand our faith, and to make the love of God visible to all around us. We seek to be people who have the courage to make an even
greater difference in our communities, joining with God in bringing hope, transformation and new life.
We are also responsible for the maintenance of the church of St Edward the Confessor, the community hall and surrounding grounds.
When planning our activities for the year, the incumbent, the PCC and the congregation have considered the public benefit guidelines issued by the Charity Commission for England and Wales and, in particular, the specific guidance on charities for the advancement of religion.
As set out in the section on activities below, all of our services and activities are open to all. Our activities are developed with the needs of different groups in mind, so we are accessible by all.
Activities
Church services
As a church, the provision of worship is a key activity that allows the congregation to express their faith in God and continue to understand what His calling means for us.
Our services are open to all – where necessary, we try to make suitable provisions for those with additional needs. Our building is wheelchair accessible and a hearing loop is installed. During 2019, we started to consider how we can become dementia friendly. However, our approach to inclusivity changed in March 2020 when the church doors were closed as a result of the Covid-19 pandemic.
Prior to 23 March 2020, each Sunday, we would hold three services including at least one service of Holy Communion. These services were mainly led by clergy and readers. In addition to the vicar and assistant curate, the church has five retired clergy and four readers in its congregation. This means that there is a varied team leading and teaching at those services.
Our programme of services included a monthly informal all age service led by a team of lay members with a full band leading the music. For children and young people, on all other Sundays, Promise met during the 10am service.
From March 2020, our 10 am service has been held online as a live YouTube broadcast with members of the congregation greeting one another over the live
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
chat function. During the first lockdown, the service was streamed from the Vicarage but when possible, it has been streamed from the church building. For those who do not have access to the internet, the service was made available over the phone – initially through Zoom but then via a local landline number.
The monthly all age service has also moved online – led by the all-age service team. They are joined by our puppet angels, Raffa and Cherub, who explain the bible story for the week from their perspective and tell us what the Boss expects of humans here on earth.
When national restrictions allowed, in-person services have been held on Sundays at 11.30am. Attendance at these services had to be pre-booked and Covid-19 precautions mean that members of the congregation had to sit apart, wear masks and were unable to sing but the spoken Matins has become the new normal. We have not yet been able to resume services of Holy Communion.
Promise has also moved online, using Zoom which necessitated the establishment of online protocols to protect our young people and leaders. Despite the restrictions, the Promise community has flourished during the year, sharing their faith as families as well as playing games and learning new songs.
As at 31 December 2020, the electoral roll stood at 228 people (250 in 2019). In 2019 the average adult attendance reported to the Diocese in October was 154. In 2020, things have been hugely different. Numbers watching online have varied but have remained between 80 and 105 connections for each Sunday service. Services remain online and generally pick up about 200 viewings by the end of the week. Online services have enabled those who might not be able to come to Church, and also have enabled participation from around the world. These are unexpected benefits that we will need to retain if we can into the future. In person services have happened when permissible and have averaged about 20 people attending.
Special occasions
The church year is marked by many special occasions which we strive to make the most of.
We were able to open our church for a Come and see event in early March. A series of events throughout the weekend were designed to invite the community into the church building to see what we do and what we believe as well as have fun.
For the rest of the year, we have been unable to celebrate special occasions in the way that we usually do.
During Lent, online compline services were held. Online services were held on Good Friday for families as well as a more traditional last hour at the Cross. Instead of a large extended choir playing on Easter Sunday, the vicar’s family provided musical accompaniment from their dining room.
In July, our holiday club moved online – with the advantage that those not in York could also attend. Packs of craft materials were sent to Cornwall and Jersey and taken to Denmark. Young people were guided through five Bible stories relating to water by Brenda Bubbles and her friends in daily YouTube videos.
Later in the year, we held a pumpkin trail around the parish to celebrate All Saints Day. This was a Covid-19 secure event that allowed families to walk around a predetermined route and use QR codes to access videos telling them the story of Jesus calming the storm.
We marked Remembrance Sunday with a window display of poppies coloured by members of the congregation and local community. We have discovered that a number of members of our congregation are excellent at crafts and have enjoyed colouring in various pictures to allow us to mark particular events.
During Advent, our craft challenge was to colour in feathers, baubles and to knit angels. The feathers became wings to allow people to take photos of themselves as angels, the baubles decorated the wall at the front of the church as well as our large Christmas tree. The angels formed part of an angel trail on Christmas Eve that allowed members of the community to use QR codes to see Raffa and Cherub tell the Christmas Story.
Instead of our usual carol service and crib service, our assistant curate Ruthi, organised a drive-in nativity service and a drive-in carol service in the car park at York College. This was a Covid-19 secure way to celebrate Christmas and sing together – attended by members of the congregation as well as those who do not normally attend church. For those unable to attend the drive-in service, we also held short door-step carol services around the parish allowing us to invite our neighbours to sing three carols from their own doorstep.
Our carol service and Christingle services moved on-line.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
A welcome space
Normally, the church is open from Monday to Friday for anyone to come in. Our visitors book shows that many enjoy the peace and the beauty of the building. Other than during the lock down periods, we have kept the church building open from Tuesday to Friday for private prayer.
Our café closed in March and has not yet re-opened. We have taken the opportunity to redecorate and to put Covid-19 secure arrangements in place for when we can re-open.
We are called
Our vision is in four parts – in 2019 and 2020, we concentrated on what it means to be called and caring. This has been particularly apt in 2020.
During the first lock down, we established a pastoral phone tree so that everyone on our electoral roll received a phone call at least fortnightly. These calls continued throughout 2020 and many new friendships have been developed.
We launched our new website at the end of 2019, and this has become our ‘shop window’ during the year. Reflections have been added to the site, including an advent calendar in December. Our parish magazine, the Porch, has been added to the website with a small number of hard copies being delivered to those who do not have internet access. We have not been able to distribute our newsletter to all houses in the parish this year due to the pandemic.
We continue to support other local, national and international charities by giving them a proportion of our church income – in 2021 we will review the charities that we give to as part of our usual three-year cycle. As part of our harvest service and during advent we have continued to support Carecent with their work with homeless people and the York foodbank through collections of clothes and food.
Structure, governance and management
As a Church of England church, we are registered as a charity under the Parochial Church Council Powers Measure (1956) as Amended and Church Representation Rules.
We are an unincorporated charity led by the Parochial Church Council (PCC).
During the year 2020 the following people served as members of the PCC and, therefore, trustees of the charity:
Ex- Officio members
Incumbent (vicar) The Revd Richard Carew (Chair) Assistant curate The Revd Ruthi Gibbons (on maternity leave to November 2020) Treasurer Helen Dobson (from November 2020)
Elected members:
Elected church wardens Peter Burgess and Debbie Paterson Readers representative Charles Anelay Representatives on the Deanery Nigel Pells (from November 2020), Derek Reed (to Synod November 2020), Dorothy Reed (to November 2020), Angela Wheatcroft, Helen Wren PCC members elected until James Cooper, Hilary Delamere (re-elected to November 2020 2023), Anna Diget, Stephen Hobson (resigned May 2020), David Tooley PCC members elected until 2021: Alison Cundiff, Christine Hanby, Nigel Pells (to November 2020), Linda Sykes, James Wilson (resigned November 2020) PCC members until 2022: Philippa Hammond, Robert Wilson, Charles Croft, Iris Galley (resigned November 2020), Louise Robinson
PCC members elected from Hilary Delamere, Harry Gration, Michael Trew November 2020 until 2023
Members of the PCC are elected at the Annual Parochial Church Meeting (APCM) usually held in April but, this year, held via Zoom in November 2020 in accordance with the Church of England rules. Generally, they are elected for a three-year term. The Church Wardens are elected annually. At the November
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
2020 meeting it was agreed that postal votes will be allowed in future so those without internet will not be excluded if we have to have an online meeting again. Those standing for election have to be confirmed in the Church of England and be on our electoral roll, they are nominated and seconded by other members of the congregation who also have to be on the electoral roll.
All new members of the PCC are given the Charity Commission guidance on being a trustee. All members of the PCC are encouraged to attend the Learning the Ropes course for PCC members run by the Diocese of York.
The Church Wardens are encouraged to attend the training for wardens also run by the Diocese of York.
The PCC is ably supported by the Secretary, Isobel Goforth who is not a trustee but is elected each year.
The team
In addition to our vicar, Richard Carew, and assistant curate, Ruthi Gibbons, we have a small number of employees.
Katie Hobson is our Children, Youth and Families Minister working on a parttime, term time only contract. In September 2020, we were pleased to appoint Helen Cross and Jacob Thomson as Youth Worker and Assistant Youth Worker. Both work on a part time basis, currently on a one-year contract that we hope to extend.
Wendy Hewitt is our full time Parish Administrator and Louise Walton our part time Administrator.
We also have contracts for the provision of services by our Director of Music, Angela Anelay, and our Assistant Director of Music, Bridget Burgess.
Much of the detailed work of the parish is discussed by the various subcommittees that meet between PCC meetings as required. These committees make decisions in accordance with their terms of reference that are reviewed and agreed by the PCC annually. Membership of the sub-committees is not confined to PCC members so we can make best use of the skills and talents of the wider congregation.
Minutes of all the committee meetings throughout the year are available for inspection in the church office.
PCC members from a variety of backgrounds bring expertise and enthusiasm to the committee and the church is very grateful for their contribution.
Standing Committee
Meets to set the agenda for the PCC meetings and, if necessary, to make decisions on behalf of the PCC.
Chair: Richard Carew
Pippa Hammond, Christine Hanby, Debbie Paterson, Peter Burgess
Finance committee
The expertise of this committee enables oversight and budgeting of the church finances. Through the generosity of church members, the expenses of the church are met whilst maintaining an adequate surplus for unforeseen needs. The financial position of the Church is stable.
Chair: Debbie Paterson
Members: Richard Carew, Jim Cooper, Helen Dobson (from November 2020), Kate Lamb, David Lapish (resigned July 2020), Andrew Smith, David Tooley, Keith Wells and Bob Wilson
Summary of the proceedings of the PCC and the sub committees
The PCC meets approximately every two months throughout the year to discuss the activities of the church and make decisions about the work of the church. We met in person in January and March 2020, but meetings have been virtual since then.
PCC meetings follow ‘PCC Tonight’, a resource developed by the Church Pastoral Aid Society (CPAS) to enable PCC meetings to be effective.
Premises committee
Maintenance of the church, hall, garden and car park is managed by this committee. There are still issues with leaks in the flat roof of the entrance to the community hall and scout hut – Peter Burgess is working with the insurance company to get these rectified. The 5-yearly architect’s review of the church premises was undertaken at the end of 2019. We appointed a new architect
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
during the year and she has started work addressing the issues identified during the review. Health and safety matters are reviewed regularly by George Jardine.
Chair: Louise Robinson
Members: Christine Hanby, George Jardine, Iris Galley, Richard Carew, Peter Burgess, Charles Croft, Pete Lambert, Anne McEndoo.
Communications committee
The Porch magazine, Round the Houses and the website is administered by this committee. The Porch has a new editorial team now and has moved online.
Chair: Louise Robinson
Members: Colin Paterson, Jim Cooper, Iris Galley, Isobel Goforth, Helen Wren, Michael Trew, Marion Croft and Charles Croft
Stewardship committee
This committee meets to plan how to encourage church members to give of their time, talents and money in the service of the church.
Chair: Nigel Pells
Members: Richard Carew, Daphne Green, Iris Galley, Isobel Goforth, Colin Paterson, Louise Robinson, Andrew Smith, Anna Diget, Helen Wren
Financial review
Total incoming resources on unrestricted funds were £161,916 (2019: £214,915) as detailed in the financial statements. Voluntary income has held up well compared to 2019 despite the church being out of action for most of the year. Income from hall hires has also significantly reduced during the pandemic.
Charitable donations have amounted to 8% (7% in 2019) of the preceding year’s regular giving, see note 7 to the accounts for those organisations we have supported this year. An allocation was again made to the vicar’s discretionary fund.
Freewill Offering
The freewill offering to the Diocese for 2020 was £110,000 (2019: £100,000), the PCC has pledged £100,000 for 2021. This pledge will be reviewed during 2021 once the financial position is clearer.
Reserves policy
It remains the PCC’s policy to maintain a balance on the unrestricted funds’ readily realisable reserves, where possible, which equates to four months unrestricted payments to cover emergency situations that might arise from time to time – what might be termed ‘acts of God’. Based on 2020 expenditure, our unrestricted reserves should be £72,398 (2019: £68,241), a third of unrestricted expenditure for the year. The balance of £79,989 (2019: £139,750) on unrestricted funds at the year-end is on the margins of comfort.
The reserves policy was reviewed when setting the budget for 2021. The financial impact of the Covid-19 pandemic has been absorbed by reserves during 2020 for which we are grateful. However, our reserves and cash flow will be kept under review during 2021.
Approved by the PCC and signed on its behalf by
The Rev’d Richard Carew (Vicar)
Debbie Paterson (Church Warden)
£215,208 (2019: £203,138) was spent to provide Christian ministry and outreach at St Edward’s. The ministry team have been inventive and creative with streaming services.
Date 15 March 2021
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
Statement of financial activities for the year ended 31 December 2020
The charity has no recognised gains or losses other than the net movement in funds for the period.
| Note | Unrestricted funds | Unrestricted funds | Restricted funds | Restricted funds | Capital funds | Capital funds | Total funds | Total funds | ||
|---|---|---|---|---|---|---|---|---|---|---|
| 2020 | 2019 | 2020 | 2019 | 2020 | 2019 | 2020 | 2019 | |||
| £ | £ | £ | £ | £ | £ | £ | £ | |||
| Incoming Resources | ||||||||||
| Donations and legacies | 2,4 | 137,577 | 149,070 |
28,070 | 3,451 |
165,647 | 152,521 |
|||
| Other tradingactivities | 2,4 | 927 | 4.341 |
- | - |
- | - |
927 | 4,341 |
|
| Income from investments | 2,4 | 5,405 | 3,728 |
- | - |
- | - |
5,405 | 3,728 |
|
| Church activities | 2,4 | 15,896 | 57,567 |
1,601 | 9,194 |
- | - |
17,497 | 66,761 |
|
| Other incomingresources | 2,4 | 2,111 | 209 |
74 | 336 |
- | - |
2,185 | 545 |
|
| Total income and endowments | 161,916 | 214,915 |
29,745 | 12,981 |
- | - |
191,661 | 227,896 |
||
| Expenditure | ||||||||||
| Raisingfunds | 2-5 | (636) | (1.153) | - | - |
- | - |
(636) | (1,153) | |
| Charitable activities | 2-5 | (215,208) | (203,138) | (9,146) | (3,184) | (34,734) | (37,567) | (259,088) | (243,889) | |
| Other | 2-5 | (1,352) | (432) | - | - |
- | - |
(1,352) | (432) | |
| Total Expenditure | (217,196) | (204,723) | (9,146) | (3,184) | (34,734) | (37,567) | (261,076) | (245,474) | ||
| Net incoming/(outgoing) resources | (55,280) | 10,192 |
20,599 | 9,797 |
(34,734) | (37,567) |
(69,415) | (17,578) |
||
| before transfers | ||||||||||
| Transfers between funds | 2-5 | (4,481) | (5,291) | (390) | (1,079) | 4,871 | 6,370 |
- | - |
|
| - | ||||||||||
| Net incoming/(outgoing) resources | (59,761) | 4,901 | 20,209 | 8,718 |
(29,863) | (31,197) | (69,415) | (17,578) | ||
| Balance of funds at 1 January 2020 | 139,750 | 134,849 |
25,380 | 16,662 |
820,785 | 851,982 |
985,915 | 1,003,493 |
||
| Balance of funds at 31 December 2020 | 79,989 | 139,750 |
45,589 | 25,380 |
790,922 | 820,785 |
916,500 | 985,915 |
The notes on pages 10 to 17 form part of these accounts.
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Annual Report and Financial Statements 31 December 2020
St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK
Balance sheet as at 31 December 2020
| Note | Note | 2020 | 2019 | |||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Tangible Fixed Assets | ||||||
| Building (communityhall) 6 |
764,191 | 792,495 | ||||
| Building& Grounds 6 |
||||||
| Furniture & equipment 6 |
26,731 | 28,290 | ||||
| 790,922 | 820,785 | |||||
| Current Assets | ||||||
| Debtors 12 |
5,581 | 9,334 | ||||
| Cash at bank and in hand | 136,032 | 169,087 | ||||
| Total current assets | 141,613 | 178,421 | ||||
| Current Liabilities | ||||||
| Creditors due within oneyear 13 |
(16,035) | (13,291) | ||||
| Net current assets | 125,578 | 165,130 | ||||
| Net assets | 916,500 | 985,915 | ||||
| **Represented by: ** | ||||||
| Unrestricted funds 14 |
79,989 | 139,750 | ||||
| Restricted funds 14 |
45,589 | 25,380 | ||||
| Capital funds 14 |
790,922 | 820,785 | ||||
| 916,500 | 985,915 |
These financial statements were approved by the PCC on 15 March 2021 and were signed on its behalf by:
Richard Carew Vicar
Helen Dobson Treasurer
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK
Annual Report and Financial Statements 31 December 2020
Cash flow statement for the year ended 31 December 2020
| Note | 2020 2019 |
|---|---|
| £ £ |
|
| Reconciliation of net outgoing resources to net cashflow from operating activities | |
| Net outgoing resources for the year | (69,415) (17,578) |
| Net investment income | (5,405) (3,728) |
| Depreciation charge 6 |
34,734 37,567 |
| (Increase)/decrease in debtors 12 |
3,753 (2,368) |
| Increase/(decrease) in creditors 13 |
2,744 (228) |
| Increase/(decrease)in longterm creditors 13 |
- - |
| Net cash (outflow)/inflow from operating activities | (33,589) 13,665 |
| Cash flow Statement | |
| Net cash in/(out)flow from operating activities | (33,589) 13,665 |
| Return on Investments | 5,405 3,728 |
| Capital expenditure – additions 6 |
(4,871) (6,370) |
| (Decrease)/Increase in cash in the year | (33,055) 11,023 |
Reconciliation of net cash flow to movement in net debt for the year ended 31 December 2020
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| (Decrease)/increase in cash in the year | (33,055) | 11,023 |
| Net cash at start of year | 169,087 | 158,064 |
| Net cash at end of year | 136,032 | 169,087 |
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK
Annual Report and Financial Statements 31 December 2020
Notes to the accounts
1. Accounting policies
Accounting convention and basis of preparation
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards under the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) FRS 102, the Charities Act 2011 and applicable accounting standards, under the historic 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 (for example the Scouts and Brownies) nor those that are informal gatherings of church members.
Incoming Resources
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable and interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Resources Expended
Grants and donations are accounted for when paid over or awarded, if that award creates a binding or constructive obligation on the PCC. The Diocesan freewill offering is accounted for when due. All other expenditure is generally recognised when it is incurred and accounted for gross.
Funds of the Charity
The various funds of the charity are accounted for as follows:
Restricted funds represent income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; and donations and 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 basis.
Unrestricted funds are general funds which are expendable at the discretion of the PCC for general purposes. Unrestricted funds earmarked for particular purposes by the trustees are designated as separate funds.
In the opinion of the trustees’ sufficient resources are held in an appropriate form for each fund to be applied in accordance with any restrictions imposed upon it.
Capital funds represent the PCC’s investment in fixed assets. Transfers are made from the unrestricted funds in respect of depreciation and asset purchases and disposals.
Fixed asset investments
Consecrated and benefice property is not included in the accounts by section 10 of the Charities Act 2011.
Fixed assets are not capitalised if they are below a value of £100.
Furniture and equipment are depreciated on a straight-line basis at 25% per annum. Community Hall fittings and the car park are depreciated at 10% per annum on a straight-line basis. The solar panels are depreciated at 5% per annum.
Expenditure for building works on the community hall re-development is shown at cost inclusive of professional fees and VAT. The hall is depreciated at 3% per annum on a straight -line basis.
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
2. Unrestricted Funds: Income and endowments
| Church general fund | Clergy discretionary | Total funds | ||||
|---|---|---|---|---|---|---|
| 2020 | 2019 | 2020 |
2019 | 2020 | 2019 | |
| £ | £ | £ | £ | £ | £ | |
| Voluntary income | ||||||
| Planned giving | ||||||
| - Gift aided | 106,362 | 111,569 | - |
1,000 | 106,362 | 112,569 |
| - Tax refunds | 23,680 | 26,146 | 125 |
- | 23,805 | 26,146 |
| - One off and other | 5,098 | 3,455 | 500 |
300 | 5,598 | 3,755 |
| Collections | 1,362 | 6,600 | - |
- | 1,362 | 6,600 |
| Grants received | 450 | - | - |
- | 450 | - |
| 136,952 | 147,770 | 625 |
1,300 | 137,577 | 149,070 | |
| Activities for generating funds | 927 | 4,341 | - |
- | 927 | 4,341 |
| Income from investments | ||||||
| Bank interest | 293 | 576 | - |
- | 293 | 576 |
| Solarpanel feed in tariff | 5,112 | 3,152 | - |
- | 5,112 | 3,152 |
| 5,405 | 3,728 | - |
- | 5,405 | 3,728 | |
| Church activities | ||||||
| Fees | 2,922 | 11,962 | - |
- | 2,922 | 11,962 |
| Hall/extension lettings | 7,511 | 30,957 | - |
- | 7,511 | 30,957 |
| Magazine/publication income | 4,363 | 4,948 | - |
- | 4,363 | 4,948 |
| Other | 1,100 | 9,700 | - |
- | 1,100 | 9,700 |
| 15,896 | 57,567 | - |
- | 15,896 | 57,567 | |
| Other | 2,111 | 209 | - |
- | 2,111 | 209 |
| Total income | 161,291 | 213,615 | 625 |
1,300 | 161,916 | 214,915 |
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,
YORK Annual Report and Financial Statements 31 December 2020
3. Unrestricted Funds: Expenditure
| Church general fund Clergy discretionary Total funds |
|
|---|---|
| 2020 £ 2019 £ 2020 £ 2019 £ 2020 £ 2019 £ 10,463 9,274 - - 10,463 9,274 110,004 100,000 - - 110,004 100,000 26,571 18,153 - - 26,571 18,153 52,742 50,032 - - 52,742 50,032 1,055 10,121 - - 1,055 10,121 11,446 8,167 - - 11,446 8,167 1,134 3,825 - - 1,134 3,825 443 1,043 1,350 2,523 1,793 3,566 |
|
| Resources expended Church activities Mission giving Diocesan parish share Church services expenses Premises Support of church work Youth activities Printing costs Other Costs of generating voluntary income Governance costs PCC and APM administration Other Total governance costs Total resources expended Net incoming/outgoing resources before transfers Transfer between funds Net incoming/outgoing resources Balance 1 January Balance 31 December |
|
| 213,858 200,615 1,350 2,523 215,208 203,138 636 1,153 - - 636 1,153 920 - - - 920 - 432 432 - - 432 432 |
|
| 1,352 432 - - 1,352 432 215,846 202,200 1,350 2,523 217,196 204,723 |
|
| (54,555) 11,415 (725) (1,223) (55,280) 10,192 (5,644) (6,321) 1,163 1,030 (4,481) (5,291) |
|
| (60,199) 5,094 438 (193) (59,761) 4,901 135,168 130,074 4,582 4,775 139,750 134,849 |
|
| 74,969 135,168 5,020 4,582 79,989 139,750 |
The hall fund was used to allow management to understand the costs of running the hall but it has been agreed that, as there are few costs which relate specifically to the hall without allocation and estimation, the fund will be closed. The costs of the hall will be managed through the management accounts rather than a specific fund. The clergy fund is an amount set aside for the incumbent to use at his discretion.
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,
YORK Annual Report and Financial Statements 31 December 2020
4. Restricted Funds
| 4. Restricted Funds | |
|---|---|
| Voluntary income Donations Gift aid Collections Total voluntary income Church activities Events Other Total income Resources expended Charitable activities Youth activities Repairs and maintenance Other Music Total expended on charitable activities Net incoming/outgoing resources before transfers Transfers between funds Net incoming/outgoing resources Balance 1 January Balance 31 December |
Events Flowers Hall Development Choir Youth Total Funds 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 £ £ £ £ £ £ £ £ £ £ £ £ - - 210 - - - - - 22,360 1,360 22,570 1,360 - - - - - - - - 5,500 250 5,500 250 - 522 - 150 - - - 1,169 - - - 1,841 |
| - 522 210 150 - - - 1,169 27,860 1,610 28,070 3,451 1,601 8,319 - - - - - - - 875 1,601 9,194 74 336 - - - - - - - - 74 336 |
|
| 1,675 9,177 210 150 - - - 1,169 27,860 2,485 29,745 12,981 - - - - - - - - 6,717 1,702 6,717 1,702 - - - - 2,276 1,011 - - - 140 2,276 1,151 - - 100 - - - - - - - 100 - - - - - - - 53 314 - 17 53 331 |
|
| - - 100 - 2,276 1,011 53 314 6,717 1,859 9,146 3,184 |
|
| 1,675 9,177 110 150 (2,276) (1,011) (53) 855 21,143 626 20,599 9,797 - - - - - - 1,431 (1,079) (1,821) - (390) (1,079) |
|
| 1,675 9,177 110 150 (2,276) (1,011) 1,378 (224) 19,322 626 20,209 8,718 17,653 8,476 150 - 8,159 9,170 (1,207) (984) 626 - 25,380 16,662 |
|
| 19,328 17,653 260 150 5,883 8,159 171 (1,208) 19,948 626 45,589 25,380 |
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
The events fund shows monies raised by the events team which are used for a cause selected by that team and endorsed by the PCC. Since 2018, the funds raised have been retained and will be put towards the cost of replacing the external lighting for the church. This project will continue into 2021. The flower fund was established in 2019 with money donated for flower arrangements in church.
The hall development fund is the balance of the funds raised towards the redevelopment of the community hall. The hall came into use in 2016. The balance on this fund will be used for upgrades, repairs and maintenance of the hall.
The choir fund is the amount that the choir is paid for singing at weddings and funerals - this amount is transferred from the general fund when the service takes place. The choir use this money to buy additional music and resources for special events. In 2019, there was a one-off donation to buy an electronic keyboard. Some donations are given specifically for youth work. These donations are put in this fund and used to finance the Children, Youth and Families Minister's expenses. At the year-end a transfer is made to the general fund where the Children, Youth and Families Minister’s salary is greater than the donations for youth work.
5. Movement in capital funds
| Depreciation charges - Fixtures and fittings - Solar panels - IT systems - Equipment Total depreciation Transfer from church fund for capital purposes - Church hall redevelopment - Equipment Total transfer from church fund to capital fund Capital fund balance on 1 January Capital fund balance on 31 December |
Buildings Furniture and equipment Grounds Total Funds 2020 £ 2019 £ 2020 £ 2019 £ 2020 £ 2019 £ 2020 £ 2019 £ 28,303 28,303 862 758 - 723 29,165 29,784 - - 1,408 1,408 - - 1,408 1,408 - - 3,479 3,275 - - 3,479 3,275 - - 682 3,100 - - 682 3,100 |
|---|---|
| 28,303 28,303 6,431 8,541 - 723 34,734 37,567 - - 4,871 6,370 4,871 6,370 |
|
| - - 4,871 6,370 - - 4,871 6,370 792,495 820,797 28,290 30,462 - 723 820,785 851,982 |
|
| 764,192 792,495 26,730 28,290 - - 790,922 820,785 |
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,
YORK Annual Report and Financial Statements 31 December 2020
6. Tangible fixed assets
| Actual/deemed costs at 1 January Additions Actual/deemed costs 31 December Accumulated depreciation at 1 January Charged in year Accumulated depreciation at 31 December Net book value as at 1 January Net book value as at 31 December |
Buildings Furniture and equipment Grounds Total Funds 2020 £ 2019 £ 2020 £ 2019 £ 2020 £ 2019 £ 2020 £ 2019 £ 849,101 849,101 106,952 100,582 7,221 7,221 963,274 956,904 - - 4,871 6,370 - - 4,871 6,370 |
|---|---|
| 849,101 849,101 111,823 106,952 7,221 7,221 968,145 963,274 56,606 28,303 78,662 70,120 7,221 6,499 142,490 104,923 28,303 28,303 6,431 8,542 - 722 34,734 37,567 |
|
| 84,910 56,606 85,093 78,662 7,221 7,221 177,224 142,490 792,495 820,798 28,290 30,462 - 722 820,785 851,982 |
|
| 764,192 792,495 26,730 28,290 - 0 790,922 820,784 |
7. Grants to other organisations
| Accomplish trust (Uganda) Bible Society Carecent Church Urban Fund Home-start Tariro UK Hope for Zimbabwe The Hut United Society York Neighbours |
2020 £ 2019 £ 1,163 1,030 1,163 1,030 581 516 1,162 1,030 1,162 1,030 1,163 1,030 1,163 1,030 2,325 2,061 581 516 |
|---|---|
| 10,463 9,273 |
The PCC gives away a proportion of income each year to other charities. The charities are selected by a small working group every three years. 2018 was the first year of a three-year programme. In 2018, the PCC agreed to increase the proportion of income given away from 5% (in 2017) by 1% each year up to 10%. Therefore, in 2020, 8% of income was granted to other organisations.
8. Remuneration of trustees
The incumbent, who is also a member of the PCC, is remunerated by the diocese.
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| The PCC has reimbursed expenses in the course | ||
| of the clergy's ministry: | 0 | 250 |
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,
YORK Annual Report and Financial Statements 31 December 2020
9. Transactions with trustees and connected persons
Where members of the PCC have undertaken tasks on behalf of the PCC, expenses have been reimbursed where requested.
Our Children, Youth and Families’ Minister is married to a member of our PCC and our Director of Music is married to another PCC member – both PCC members have taken themselves out of any discussions relating to their spouses. In addition, these accounts include some transactions with local firms in which the trustees are involved. In the PCC’s opinion, these transactions do not contain any significant element of profit.
The freewill offering is paid to the Diocese of York in twelve equal monthly instalments – we have paid the full amount we have pledged.
10. Staff costs
The incumbent and the assistant curate are office holders under Common Tenure. They are appointed and paid by the Diocese of York rather than the church they work at.
The PCC employs a part-time Children, Youth and Families Minister, a full time Office Administrator and a part-time Administrator. In September 2020, two additional youth workers were employed on a one -year contract, funded by specific donations. The average number of employees during the year was 3.5 (2019: 2.5). No employees received emoluments greater than £60,000.
In addition, the church employs some vergers and organists for weddings and funerals. They are employed on zero hours contracts and are not included in the numbers above. Total fees for organists, vergers and officiants were £1,538 in the year.
11. Support costs
The amount that the charity spends on support costs includes the administrator's salary, costs of internet connection and computer systems. In 2020, support costs were £28,331 (2019: £24,799).
12. Debtors
| Sundry Prepayments and accrued income Tax Recoverable - gift aid |
2020 2019 £ £ 305 1,822 297 1,296 4,979 6,216 |
|---|---|
| 5,581 9,334 |
13. Creditors
| Creditors due within 1 year Creditors Accruals Deferred income |
2020 2019 £ £ 1,931 628 13,754 12,106 350 557 |
|---|---|
| 16,035 13,291 |
| Wages and salaries | 2020 2019 £ £ 44,361 32,924 |
|---|---|
| 44,361 32,924 |
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,
YORK Annual Report and Financial Statements 31 December 2020
14. Analysis of net assets by fund
As at 31 December 2020
| Tangible fixed assets Current assets Current liabilities |
Unrestricted fund Capital funds Restricted funds Total £ £ £ £ - 790,922 - 790,922 96,024 - 45,589 141,613 (16,035) - - (16,035) |
|---|---|
| 79,989 790,922 45,589 916,500 |
As at 31 December 2019
| Tangible fixed assets Current assets Current liabilities |
Unrestricted fund Capital funds Restricted funds Total £ £ £ £ 820,785 820,785 152,905 25,516 178,421 (13,155) (136) (13,291) |
|---|---|
| 139,750 820,785 25,380 985,915 |
15. Capital Commitments
The charity has no ongoing capital commitments as at 31 December 2020 (2019 nil).
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St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2020
Independent examiner’s report to the trustees of St Edward the Confessor Parochial Church Council
I report to the trustees on my examination of the accounts of the St Edward the Confessor Parochial Church Council (the PCC) for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity trustees of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the PCC’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the PCC as required by section 130 of the Act; or
-
the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Name: Laura Wilson
Relevant professional qualification or membership of professional bodies (if any): ACCA Student Address: 4 Edgar Drive, Thirsk, YO7 1TY
Date17/04/2021
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