THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
Registered Charity Number 1131522
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
PAGE 1
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
CONTENTS AND CHARITY INFORMATION
| CONTENTS | PAGE |
|---|---|
| Contents and Charity Information | 1 |
| Report of the PCC | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9 to 15 |
| VICAR | Rev'd Johannes Roth |
|---|---|
| OFFICE ADDRESS | Suez Road |
| Cambridge | |
| CB1 3QD | |
| CHARITY REGISTRATION NUMBER | 1131522 |
| INDEPENDENT EXAMINER | Geoff Mann FCIE |
| Geoff Mann Limited | |
| Dee House | |
| Highworth Avenue | |
| Cambridge | |
| CB4 2BQ | |
| BANKERS | The Co-operative Bank |
| PO Box 101 | |
| 1 Balloon Street | |
| Manchester | |
| M60 4EP |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH PAGE 2 OF ST MARTIN, CAMBRIDGE
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
REPORT OF THE TRUSTEES
The trustees present their report and the accounts of the charity for the year ended 31 December 2020.
The accounts comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) effective 1 January 2019.
The St Martin's Parochial Church Council (PCC) is responsible for co-operating with the Vicar in proclaiming and pastoring faith in Jesus Christ throughout the parish. During 2020 St Martin's faced an unprecedented challenge by the COVID-19 pandemic. The church sought to meet the pastoral, evangelistic, social and ecumenical needs of the congregation. Services and other meetings were conducted using digital technology where in person services where not possible. The PCC continued overseeing the maintenance of the church buildings of St Martin's and St Thomas's. PCC is also the Board of Trustees of the charity that represents St Martin’s Church and ensures the church is run well, both as a business and in accordance with Charity Law.
The PCC is responsible, through the Management Committee, for St. Martin’s Day Centre for older people. Furthermore, PCC is an employer of a number of people.
PCC also supports various local initiatives, for example, the work of Romsey Mill and Cambridge Friends International and ministry partners in the UK and further afield.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is part of the Church of England which is constituted by Act of Parliament and is an unincorporated charity.
Organisational structure
In 2020 we maintained the organisational structure adopted in 2019 through a number of subcommittees with delegated responsibility for different aspects of the church's life. Each committee has a team lead and one or more deputy leaders. PCC includes team leads where possible. Standing committee is comprised of the clergy, church warden(s), PCC deputy chair, treasurer and one other member of the PCC.
The PCC and standing committee met ten times a year with good attendance. Members of the PCC are elected (for a period of three years) in general meetings. Members may also be co-opted onto the PCC during the course of the year.
The PCC sub-committees comprise the following teams:
· Vision and Ministry · Discipleship and Pastoral Care · Finance · Admin · Fabric · Day Centre · Safeguarding
Vision and Ministry Team. Responsible for all aspects of our active ministry, outreach and worship in the church, led by the vicar.
Discipleship and Pastoral Care. See page 3
Finance. See page 3
Admin Team. Responsible for administration of the church and hirers, rota management and creating and maintaining all required policies and procedures.
Fabric Team. Cares for the fabric of the church buildings and the bungalow, and leads on risk management and health and safety considerations.
Safeguarding Team. Responsible for the safeguarding of children and vulnerable adults. The PCC as a whole is responsible for the safeguarding of the church. PCC members as well as those in charge of children and vulnerable adults received appropriate training, and where required had appropriate DBS checks.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH PAGE 3 OF ST MARTIN, CAMBRIDGE
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
REPORT OF THE TRUSTEES (continued)
Day Centre Management Committee. Whilst overall decisions rest with the PCC, this committee is responsible for the smooth running of the Day Centre and manages the relationship with Social Services and Cambs County Council. During 2020 the day centre had to close for the majority of the year causing significant strains on the finances of the Day centre, due to a reduction of income associatied with the temporary closure of the day centre because of COVID-19 restrictions. Whilst some of the staff were put on a government supported furlough there continued to be major staff expenses throughout the year, leaving the day centre with a significant deficit.
Discipleship and Pastoral Care Team. This team leads the appropriate training and discipleship of church members, identifies and promotes individuals' gifts,coordinates our D groups, and oversees visiting ministry. A number of D-groups were able to continue to meet online. Pastoral care during the COVID-19 restrictions also involved contacting members by letter, email and personal calls.
Finance Team. Led by the treasurer, the team has oversight of church finances as directed by PCC, prepares and submits the annual accounts, and also manages stewardship, utilities and other regular outgoings. In October 2020, after the APCM John White replaced Simon Cooper as the treasurer of St Martin's.
In addition there are two other committees that report to PCC:
Standing Committee. This is required by church law, and comprises the clergy, church warden(s), PCC deputy chair, treasurer and one other member of the PCC. It met between PCC meetings and had delegated power to transact business expenditure under £250.
Mission Giving Committee. This committee, which is open to all members, undertook the preparation of a suggested portfolio of missionary and charitable causes to be considered for support by the PCC. It met twice in the year and reported directly to the next scheduled PCC.
Wider network
The charity was registered with the Charity Commission on 7th September 2009 registered number 1131522. All the members of the PCC are trustees whilst in post.
The PCC lists one further registered charity with the Charity Commission. The St Martin's Care Trust, registration number 1006344. Trustees are drawn from the fellowships of St Martin's and St Thomas's. The aims are to assist people from Cambridgeshire with needs arising from illness, disability or age using the income from an expendable endowment. The Annual Report and Accounts are available on request from the Treasurer, Fiona Stern, and any applications can be made to the Secretary, Cordelia Myers.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Our mission is:
Inspired by the Holy Spirit we will: Devote ourselves wholeheartedly to God; Care for those in need and for God's world; Widely share God's teaching; And lovingly support each other.
Heart and soul, mind and strength for God - Mark 12 v 30
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH PAGE 4 OF ST MARTIN, CAMBRIDGE
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
REPORT OF THE TRUSTEES (continued)
ACHIEVEMENT AND PERFORMANCE
Statutory Functions
The PCC supported the Churchwarden(s) in the care and improvement of the church property, approving and funding various works. The PCC continued to oversee the Management of St Martin's Day Centre through the Management Committee, which reports to each PCC meeting. The Chair of this committee is a member of the PCC.
The PCC monitored the church finances, supporting the work of the Treasurer. It maintained a comprehensive and up-to-date insurance package. In partnership with the priest in charge, now vicar of St Martin's, the PCC ensured that the worship life of the church was maintained, with appropriate services provided for special occasions. This included the provision of online services during the COVID-19 pandemic. The PCC monitored the suitability of those working with children and vulnerable adults with Catherine Roth and Rachel Hunt our safeguarding officers for church, and Andy Drury for the Day Centre. The PCC monitored the safety and security of the premises and maintained the fire alarm system.
Ministry and mission
All the church groups fit into a single structure for pastoral support and teaching, termed Discipleship Groups. During 2020 most meetings were online. Monthly meetings of the leaders with the vicar were suspended with the first lockdown but are expected to resume in 2021 with the easing of social distancing rules.
A Mission Giving Committee recommends the wise allocation of 10% of our income from regular donations to a portfolio of mission interests: a range of societies and long standing missionary support commitments.
Social Events: Before the COVID-19 pandemic, during the first quarter of 2020 we had monthly international and church lunches at St Martin's. Other events such as a Light party, a Lantern walk and men's breakfast walking weekend were planned but had to be cancelled.
Community Support: During the pandemic St Martin's church was involved with community care, supporting the operation of a food hub at St Thomas's Hall run with the help of members of the local council and the community. Other services included the creation of a phone helpline which was manned by local volunteers. In the first quarter of 2020, before social distancing rules came into play, a number of community groups, from Taxi Drivers to Brownies and from Ballet Classes to Birthday Parties used our premises, most contributing financially as appropriate. All of these groups ceased due to the COVID-19 restrictions. We have established good links with the newly formed Birdwood Road Area Residents' Association. The loss of income from premises hiring has severely impacted the PCCs financial situation.
Several churches continued using our premises for worship, including the Cambridge Bethesda Tamil Church, Faith Community Church, and the local Pentecostal Church. Lockdown restrictions meant that this use was intermittent in 2020. We are committed to maintaining long-term relationships with other worship groups in Cambridge, and support them in their own ministry.
The church is part of the South Cambridge Deanery and has a partnership with St Philip's Church. The Church is an active founder member of the Romsey Town Churches and supports the work of Romsey Mill Youth and Community Centre in various ways. The church is associated with "One-TwoEight" and "130" Suez Road assisted living centres for people with learning disabilities, which were originally set up by the PCC and are now managed by Voyage Care.
St Martins continues supporting groups for vulnerable people, including the FRAME and TORCH groups at St Thomas's, as well as Causeway, at St Martin's church. As with other groups the COVID19 restrictions meant that groups could only meet when government guidelines allowed.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH PAGE 5 OF ST MARTIN, CAMBRIDGE
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
REPORT OF THE TRUSTEES (continued)
Worship
We maintained a regular pattern of Sunday worship and weekday services. Following COVID-19 restrictions the church quickly adapted to meeting online. We found that this led to a reduction in the number of families attending services. However, some people who previously could not attend services held in church,became regular attendees online. St Martin's plans to maintain an online presence for its main service, either interactively via Zoom or as a streamed service. We were fortunately able to hold a physical carol service in St Martin's church following the COVID-19 regulations, using pre-recorded musical items. This service was much appreciated by members of the community. In early 2020, before the COVID-19 restrictions we held several shared Sunday lunches at St Martin's. We have welcomed a number of new members to the church, including our online services, and continually thank God for his provision for us.
At each PCC meeting there is prayer for the work of the church, and thanks are given to God for His generous provision.
FINANCIAL REVIEW
Overall the financial position of St Martin's PCC, including St Thomas's Hall and St Martin's Centre again showed a decline, with a reduction in net assets and in unrestricted funds from £92,685 to £65,199 over the year.
Key points relating to the main components of these consolidated accounts are as follows.
St Martin's Church
- There was a deficit of £15,724 for the year
St Thomas' Hall
- There was a surplus of £2,677 for the year
St Martin's Day Centre
-
The general reserves decreased over the year from £29,784 to £16,091
-
During most of 2020 the day centre was unable to operate normally due to lockdown and social distancing requirements. Prior to lockdown the continued lack of self-funded clients put the long term sustainability of the day centre into question, something the Day Centre management committee will need to review regularly once the day centre can resume its normal activities.
Reserves policy
It is the policy of the charity that the unrestricted funds not committed or invested in tangible fixed assets or held as long term investment generating income or capital growth, that is the free reserves, should equate to three months of the unrestricted expenditure. The trustees believe that this level of reserves is sufficient.
Approved by order of the board of trustees on 20 May 2021 and signed on its behalf by
David Leiwe (Churchwardenl Trustee
PAGE 6
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
INDEPENDENT EXAMINER'S REPORT
TO THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
I report to the trustees on my examination of the accounts of the Church for the year ended 31 December 2020.
RESPONSIBILITES AND BASIS OF REPORT
As the members 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 Church's accounts carried out under section 145 of the 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 EXAMINERS' STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me any cause to believe that in any material respect.
-
accounting records were not kept in respect of the Church as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Geoff Mann FCIE Geoff Mann Limited Dee House Highworth Avenue Cambridge CB4 2BQ
PAGE 7
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
STATEMENT OF FINANCIAL ACTIVITIES
| 2020 | 2019 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| Notes | £ | £ | £ | £ | £ | £ | |
| INCOMING RESOURCES | 2 | ||||||
| Incoming resources from generated funds | |||||||
| Voluntary income | (a) | 141,844 | 252 | 142,096 | 146,893 | 315 | 147,208 |
| Investment income | (b) | 19,843 | 0 | 19,843 | 29,856 | 0 | 29,856 |
| Incoming resources from charitable activities | |||||||
| Charitable and ancillary trading | (c) | 11,527 | 0 | 11,527 | 52,980 | 0 | 52,980 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Total incoming resources | 173,214 | 252 | 173,466 | 229,729 | 315 | 230,044 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| RESOURCES EXPENDED | 3 | ||||||
| Costs of generating funds | |||||||
| Charitable and ancillary trading | (a) | 36,190 | 0 | 36,190 | 46,712 | 0 | 46,712 |
| Charitable activities | |||||||
| Charitable activities | (b) | 143,525 | 515 | 144,040 | 175,990 | 125 | 176,115 |
| Support costs | (c) | 22,076 | 0 | 22,076 | 27,953 | 0 | 27,953 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Total resources expended | 201,791 | 515 | 202,306 | 250,655 | 125 | 250,780 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| NET INCOMING RESOURCES | -28,577 | -263 | -28,840 | -20,926 | 190 | -20,736 | |
| TRANSFERS BETWEEN FUNDS | 8 and 9 | 1,091 | -1,091 | 0 | 0 | 0 | 0 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| NET MOVEMENT IN FUNDS | -27,486 | -1,354 | -28,840 | -20,926 | 190 | -20,736 | |
| RESERVES BROUGHT FORWARD | 92,685 | 9,209 | 101,894 | 115,190 | 7,440 | 122,630 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| RESERVES CARRIED FORWARD | 65,199 | 7,855 | 73,054 | 94,264 | 7,630 | 101,894 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- |
STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES
There were no recognised gains or losses for 2020 or 2019 other than those included in the Statement of Financial Activities.
PAGE 8
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
| BALANCE SHEET | |||||
|---|---|---|---|---|---|
| 2020 | 2019 | ||||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 5 | 2,451 | 7,731 | ||
| CURRENT ASSETS | |||||
| Stocks | 117 | 588 | |||
| Debtors | 6 | 7,211 | 22,452 | ||
| Cash at bank | 86,978 | 82,976 | |||
| ----------- | ----------- | ||||
| 94,306 | 106,016 | ||||
| CREDITORS: amounts falling due | |||||
| within one year | 7 | 23,703 | 11,851 | ||
| ----------- | ----------- | ||||
| NET CURRENT ASSETS | 70,603 | 94,165 | |||
| ----------- | ----------- | ||||
| NET ASSETS | 73,054 | 101,896 | |||
| ----------- | ----------- | ||||
| FUNDS | |||||
| Unrestricted Funds | 8 | 65,199 | 92,685 | ||
| Restricted Funds | 9 | 7,855 | 9,209 | ||
| ----------- | ----------- | ||||
| ACCUMULATED FUNDS | 73,054 | 101,894 | |||
| ----------- | ----------- |
The financial statements were approved by the board of trustees on 20th May 2021 and signed on its behalf by
David Leiwe (Churchwarden) Trustee
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
PAGE 9
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTES TO THE ACCOUNTS
1 ACCOUNTING POLICIES
(a) Basis of preparation of the financial statements
The financial statements have been prepared under the historical cost convention and in accordance with the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), the Charities Act 2011 and the Church Accounting Regulations 2006. They do not include the financial statements of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
St Martin's PCC meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in relevant accounting policy note(s).
The trustees consider that there are no material uncertainties about the church's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
(b) Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Collections are recognised when made and amounts due under deeds of covenant are recognised only when honoured by the covenantor. Tax refunds due on sums received are accrued and matched to income.
(c) Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a consistent basis with the use of resources.
The Diocesan Parish Share is accounted for when due and payable. Although it is understood that this may not always apply, any arrears of Parish Share from previous years have not, with the agreement of Ely Diocese, been accrued as liabilities at the end of the preceding financial year.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
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ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTES TO THE ACCOUNTS
Grants and donations paid are accounted for when payment is due. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
(d)
Taxation
The charity is exempt from tax on its charitable activities.
(e) Tangible fixed assets
Consecrated land and buildings and moveable church furnishings
Consecrated and beneficed property is excluded from the accounts in accordance with the Charities Act.
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected at any reasonable time. For inalienable property acquired prior to 2001 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1st January 2001 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life on a straight line basis.
All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1st January 2001 is written off.
Fixtures, fittings and office equipment
Depreciation is provided at the following annual rates in order to write off each of these assets over their estimated useful life.
St Martin's Church 5 years straight line St Martin's Centre 6 years straight line
(f)
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete for obsolete and slow moving items.
(g) Debtors
Trade debtors and other debtors are recognised at their settlement amount due after any discounts. Prepayments are valued at the amount prepaid net of any trade discount due.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
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ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTES TO THE ACCOUNTS
(h) Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
(i) Fund accounting
Unrestricted funds can be used in accordance with the charitable activities at the discretion of the trustees. These also include funds designated for a praticular purpose by the PCC.
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.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
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ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTES TO THE ACCOUNTS
| 2020 | 2019 | ||||||
|---|---|---|---|---|---|---|---|
| St Martin's | St Martin's | Total | St Martin's St Martin's | Total | |||
| Church | Centre | Funds | Church | Centre | Funds | ||
| £ | £ | £ | £ | £ | |||
| 2 | INCOMING RESOURCES | ||||||
| (a) | Voluntary income | ||||||
| Offerings and donations | 74,058 | 0 | 74,058 | 73,961 | 0 | 73,961 | |
| Gift aid tax | 6,446 | 0 | 6,446 | 15,903 | 0 | 15,903 | |
| Grants and contracts | 0 | 61,019 | 61,019 | 0 | 53,457 | 53,457 | |
| Income for group activities | 573 | 0 | 573 | 3,887 | 0 | 3,887 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 81,077 | 61,019 | 142,096 | 93,751 | 53,457 | 147,208 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| (b) | Investment income | ||||||
| Rental income | 19,843 | 0 | 19,843 | 29,856 | 0 | 29,856 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| (c) | Charitable and ancillary trading | 223 | 11,304 | 11,527 | 4,167 | 48,813 | 52,980 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Total incoming resources | 101,143 | 72,323 | 173,466 | 127,774 | 102,270 | 230,044 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 3 | RESOURCES EXPENDED | ||||||
| (a) | Charitable and ancillary trading | 0 | 36,190 | 36,190 | 869 | 45,843 | 46,712 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| (b) | Charitable activities | ||||||
| Activities | 891 | 48,325 | 49,216 | 4,234 | 67,281 | 71,515 | |
| Books and publications | 9 | 0 | 9 | 180 | 0 | 180 | |
| Catering | 125 | 0 | 125 | 134 | 0 | 134 | |
| Depreciation | 3,914 | 1,366 | 5,280 | 4,185 | 3,844 | 8,029 | |
| Gifts and flowers | 9 | 0 | 9 | 143 | 0 | 143 | |
| Insurance | 2,941 | 0 | 2,941 | 2,860 | 0 | 2,860 | |
| Light and heat | 2,220 | 0 | 2,220 | 3,033 | 0 | 3,033 | |
| Missionary grants | 7,438 | 0 | 7,438 | 7,819 | 0 | 7,819 | |
| PA equipment | 0 | 0 | 0 | 1,095 | 0 | 1,095 | |
| Parish share | 66,844 | 0 | 66,844 | 65,007 | 0 | 65,007 | |
| Rates and water | 431 | 0 | 431 | 280 | 0 | 280 | |
| Repairs and maintenance | 9,346 | 0 | 9,346 | 15,850 | 0 | 15,850 | |
| Worship requisites | 181 | 0 | 181 | 170 | 0 | 170 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 94,349 | 49,691 | 144,040 | 104,990 | 71,125 | 176,115 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| (c) | Support costs | ||||||
| Accountancy | 690 | 675 | 1,365 | 675 | 720 | 1,395 | |
| Printing, postage and stationery | 2,253 | 0 | 2,253 | 3,879 | 0 | 3,879 | |
| Publications and subscriptions | 803 | 0 | 803 | 1,069 | 0 | 1,069 | |
| Publicity | 0 | 0 | 0 | 0 | 284 | 284 | |
| Staff costs | 15,574 | 1,560 | 17,134 | 19,296 | 1,560 | 20,856 | |
| Telephone | 521 | 0 | 521 | 470 | 0 | 470 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 19,841 | 2,235 | 22,076 | 25,389 | 2,564 | 27,953 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Total resources expended | 114,190 | 88,116 | 202,306 | 131,248 | 119,532 | 250,780 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
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ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTES TO THE ACCOUNTS
4 STAFF COSTS
No remuneration was paid to any of the trustees in the current or previous year, nor were any expenses reimbursed to them.
| The staff costs were: | 2020 | 2019 |
|---|---|---|
| £ | £ | |
| Wages and salaries | 80,162 | 97,393 |
| Social Security costs | 2,649 | 4,855 |
| Other pension costs | 2,219 | 3,571 |
| ----------- | ----------- | |
| No member of staff received remuneration of more than £60,000 | 85,030 | 105,819 |
| ----------- | ----------- |
The average weekly number of staff employed during the year was 4 (2019 - 5)
5
| FIXED ASSETS | |||
|---|---|---|---|
| St Martin's | St Martins' | ||
| Church | Centre | Total | |
| £ | £ | £ | |
| Cost or Valuation | |||
| Balance at 1 January 2020 | 25,663 | 105,436 | 131,099 |
| Additions | 0 | 0 | 0 |
| Disposals | 0 | 0 | 0 |
| ----------- | ----------- | ----------- | |
| Balance at 31 December 2020 | 25,663 | 105,436 | 131,099 |
| ----------- | ----------- | ----------- | |
| Depreciation | |||
| Balance at 1 January 2020 | 21,548 | 101,820 | 123,368 |
| Charge for the year | 3,914 | 1,366 | 5,280 |
| Disposals | 0 | 0 | 0 |
| ----------- | ----------- | ----------- | |
| Balance at 31 December 2020 | 25,462 | 103,186 | 128,648 |
| ----------- | ----------- | ----------- | |
| Net Book Value | |||
| At 31 December 2020 | 201 | 2,250 | 2,451 |
| ----------- | ----------- | ----------- | |
| At 1 January 2020 | 4,115 | 3,616 | 7,731 |
| ----------- | ----------- | ----------- |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
PAGE 14
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTES TO THE ACCOUNTS
| 6 | DEBTORS | 2020 | 2019 | ||||
|---|---|---|---|---|---|---|---|
| £ | £ | ||||||
| Other debtors and prepayments | 4,681 | 12,452 | |||||
| Tax recoverable | 2,530 | 10,000 | |||||
| ----------- | ----------- | ||||||
| 7,211 | 22,452 | ||||||
| ----------- | ----------- | ||||||
| 7 | CREDITORS: amounts falling due | within one | year | ||||
| 2020 | 2019 | ||||||
| £ | £ | ||||||
| Deferred income | 11,907 | 138 | |||||
| Other creditors and accruals | 11,796 | 11,713 | |||||
| ----------- | ----------- | ||||||
| 23,703 | 11,851 | ||||||
| ----------- | ----------- | ||||||
| Incoming | Resources | Movement | Brought | Transfers | Carried | ||
| **Resources ** | Expended | Forward | Forward | ||||
| £ | £ | £ | £ | £ | £ | ||
| 8 | UNRESTRICTED FUNDS 2020 | ||||||
| Other Groups | 573 | 385 | 188 | 1,965 | 0 | 2,153 | |
| St Martin's Centre | |||||||
| General | 72,323 | 87,107 | -14,784 | 29,784 | 1,091 | 16,091 | |
| Minibus Asset | 0 | 1,000 | -1,000 | 3,250 | 0 | 2,250 | |
| Minibus Fund | 0 | 0 | 0 | 9,733 | 0 | 9,733 | |
| St Martin's Church | |||||||
| General | 91,601 | 106,893 | -15,292 | 8,415 | 2,300 | -4,577 | |
| Missionary Support | 2,772 | 3,138 | -366 | 1,173 | 0 | 807 | |
| Solar Panel Fund | 0 | 0 | 0 | 2,300 | -2,300 | 0 | |
| St Thomas's Hall | |||||||
| Building Fund | 0 | 0 | 0 | 4,296 | 0 | 4,296 | |
| General | 5,945 | 3,268 | 2,677 | 31,610 | 0 | 34,287 | |
| Good Companions | 0 | 0 | 0 | 159 | 0 | 159 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 173,214 | 201,791 | -28,577 | 92,685 | 1,091 | 65,199 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN, CAMBRIDGE
PAGE 15
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTES TO THE ACCOUNTS
9
| Incoming | Resources | Movement | Brought | Transfers | Carried | ||
|---|---|---|---|---|---|---|---|
| Resources | Expended | Forward | Forward | ||||
| £ | £ | £ | £ | £ | £ | ||
| UNRESTRICTED FUNDS 2019 | |||||||
| Other Groups | 5,052 | 5,103 | -51 | 2,016 | 0 | 1,965 | |
| St Martin's | Centre | ||||||
| General | 100,751 | 116,786 | -16,035 | 45,819 | 0 | 29,784 | |
| Minibus Asset | 0 | 1,000 | -1,000 | 4,250 | 0 | 3,250 | |
| Minibus Fund | 0 | 0 | 0 | 9,733 | 0 | 9,733 | |
| St Martin's | Church | ||||||
| General | 108,014 | 121,043 | -13,029 | 19,144 | 2,300 | 8,415 | |
| Missionary Support | 0 | 0 | 0 | 1,173 | 0 | 1,173 | |
| Solar Panel Fund | 0 | 0 | 0 | 4,600 | -2,300 | 2,300 | |
| St Thomas's Hall | |||||||
| Building Fund | 0 | 0 | 0 | 4,296 | 0 | 4,296 | |
| General | 14,458 | 5,102 | 9,356 | 22,254 | 0 | 31,610 | |
| Good Companions | 0 | 0 | 0 | 159 | 0 | 159 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 228,275 | 249,034 | -20,759 | 113,444 | 0 | 92,685 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| RESTRICTED FUNDS 2020 | |||||||
| Foodhub | 120 | 0 | 120 | 0 | 0 | 120 | |
| Mums and | toddlers | 0 | 0 | 0 | 859 | 0 | 859 |
| St Martin's | Centre Various Funds | 0 | 9 | -9 | 4,278 | -1,091 | 3,178 |
| St Martin's | and St Philip's Projects Fu | 0 | 415 | -415 | 2,994 | 0 | 2,579 |
| St Martin's | Various Funds | 132 | 0 | 132 | 0 | 0 | 132 |
| Youth Work and Sunday Classes | 0 | 91 | -91 | 1,078 | 0 | 987 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 252 | 515 | -263 | 9,209 | -1,091 | 7,855 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| RESTRICTED FUNDS 2019 | |||||||
| Mums and | toddlers | 0 | 0 | 0 | 859 | 0 | 859 |
| St Martin's | Centre Various Funds | 1,519 | 0 | 1,519 | 2,759 | 0 | 4,278 |
| St Martin's | Mission Projects Fund | 0 | 0 | 0 | 2,994 | 0 | 2,994 |
| Youth Work and Sunday Classes | 250 | 0 | 250 | 828 | 0 | 1,078 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 1,769 | 0 | 1,769 | 7,440 | 0 | 9,209 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- |