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2020-12-31-accounts

St Mark’s Gabalfa Parochial Church Council

PCC Report & Financial Statements for the Year ended 31 December 2020

Administrative information

The Parish is situated in North Cardiff near the Gabalfa Interchange within the Deanery of Cardiff which is part of the Diocese of Llandaff within the Church in Wales.

The correspondence address is 206 North Road, Gabalfa, Cardiff CF14 3BL.

The Parish is registered with the Charity Commission: Charity Registration Number 1131555. The Parish Church is dedicated to St Mark the Evangelist.

A daughter congregation meets in the Heath Citizens’ Association premises at Heath Park. St Mark’s is also in a mission partnership with St Philip’s Church Tremorfa.

From 1[st] January 2021, St Mark’s and St Philip’s have been united as the Parish of Gabalfa and Tremorfa as part of the Cardiff Central Ministry Area

Parochial Church Council (PCC) members

The PCC members who have served from 1 January 2020 until the date this report was approved are:

Name
Clergy
Marcus Nelson
Churchwardens
Jo Shepherd
John Young
Carole Loveridge
Other Elected Members
Elaine Campbell-Hopkins
Helen Clifford
Peter Donnison
Jonathan Kell
Jacob Martin
Charis Moon
Stephen Palmstrom
Philip Ratcliffe
Dave Russell
Henry Shepherd
Tim Smith
Linda Webber
Peter Wiles
Annual Co-options
Michael Glenn
Pauline Page
Shawn Lloyd
Rosemary Counsell
If appointed or left in period
Office held
appointed
term ended or
resigned
Vicar
Vicar’s Warden
People’s Warden
Heath Park Sub-Warden
November 2020
Re-elected
Re-elected
People’s Assistant Warden
Re-elected
November 2020
November 2020
November 2020
Readers’ Representative
Treasurer
Ass’t Warden / PCC Secretary
Safeguarding Officer

PCC members are appointed or elected as set out in the Church in Wales Constitution. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

Report – Page 1

Church officers not on PCC

appointed term ended or resigned

Rosemary Aldis Gill Dallow-Waters Jennie Tarr Cath Hitchin Bronwen Watkins Abraham Debbarma

Georgie Meagher Bryan Oh

Honorary Associate Minister Honorary Associate Minister Administrator March 2020 Communications Officer Children and Families Pastor December 2020 Children and Young Adults Pastor Youth Pastor July 2020 Hiraeth Pastor

Advisors

Independent examiner:

Mrs Susan Powell CPFA

Bankers:

CAF Bank Limited, 25 Kings Hill Avenue, Kings Hill, West Malling ME19 4JQ

Hodge Bank, One Central Square, Cardiff CF10 1FS

Shawbrook Bank, Lutea House. Warley Hill Business Park, Great Warley, Brentwood CM13 3BE

Clydesdale Bank plc trading as Virgin Money, 30 St Vincent Place, Glasgow G1 2HL

Architect:

Hook Mason Limited, Studio 2, Thorn Office Centre, Rotherwas, Hereford HR2 6JT

Objectives and activities

The promotion of the whole mission of the Church, pastoral, evangelical, social and ecumenical in the parish.

Statement of Trustees’ Responsibilities

To comply fully with the provisions of the Church in Wales

Achievements and performance

This year
Last year
(roll date)
Members on Electoral Roll 212
166
16 March 2021
Easter Communicants On account of the Covid-19 pandemic, few services
Christmas Communicants were held in the church building throughout 2020.
Average weekly attendance This means the normal range of statistics cannot be
Under 18’s provided.

Report – Page 2

PCC Report for the Year ended 31 December 2020

The year 2020 will long be remembered as one in which so much of what we had taken for granted was taken away as the world was shaken by the Covid-19 global pandemic. It has been very difficult for us all in different ways. Amidst the darkest moments we have known and can testify to the control and purposes and goodness of our God.

Continuing to live and share life as a church family centred around Jesus has meant we have had to reinvent almost every aspect of our ministry and mission. As we were abruptly physically distanced, we had to move online and have provided YouTube services of worship continuing our teaching series through Matthew’s Gospel, Advent, Revelation and Christmas through the Ages. There has been a broad involvement from right across the church family and we are very grateful for all those who have contributed with music, readings, prayers, and compiled and publicised everything which we have done. It is hard to understate how steep the learning curve has been for us all or just how time consuming the process of taking services online has been; so much work has gone on behind the scenes.

After almost six months of only very limited contact we were able to begin joining together for worship in August, initially outside. Moving inside presented challenges in how to maintain social distancing with the inflexibility of having fixed pews. Much thought, planning and health and safety risk assessments, especially by the office staff, meant that we were able to continue to meet in the church until just before Christmas, with high points of being able to enjoy a Christingle, nativity and carol service together.

We have continued to develop our ministry among children and young people through weekly Zoom meetings, online videos and other meetings in person as they have been possible. It has been very encouraging to be able to draw in new children and young people and their families into our church family. It has been thrilling to witness the way some of our young people are moving forwards in their relationship with Jesus over recent months. Despite restrictions our Open the Book team has also been able to offer ongoing contact with local schools in fresh ways.

We have continued our times of prayer collectively as a church family on Zoom, as well as holding mid-week Morning Prayer which has been a great blessing to many. We have also completed our first year of Read the Bible Together in which many of us read through one third of the Bible and were supported by YouTube videos and Zoom meetings.

PCC meetings are now taking place over Zoom; the move several years ago to cloud systems for our database, document storage and communications (SharePoint and ChurchSuite) has smoothed the transition for online meetings to a certain extent. In November we also held our first Annual Vestry Meeting over Zoom, which had been postponed from the start of the crisis in March 2020.

Our processes to ensure safeguarding have also continued despite the challenges of no longer being able to meet in person to verify documents for DBS checks. The Church in Wales has now put a system in place to allow this work to be done remotely, with thanks to Rosemary Counsell, our Safeguarding Officer, for all of the work that has taken place behind the scenes.

It has also been a year in which we have been able to reach out in new and innovative ways. We were delighted to introduce our FareShare free markets mid-year and have offered three each week between St Mark’s and St Philip’s. They have been tremendous ways to practically support over one hundred households a week at different points, as well as our delivery of food hampers to those in particular need. We are very grateful to all those who have served so diligently in picking up, delivering and organising markets week by week. We have been able to draw new people into our church family and have been especially blessed to witness growth at St Philip’s through this ministry.

The year also saw changes to our staff team as our ministry and mission adapted to respond to the challenges around us. We are extremely grateful to Cath Hitchin and all that she gave to our web site, branding and administrative infrastructure. Bryan Oh also stepped down from his role as International Students Pastor. We remain grateful for the relationships he built and all that he achieved. The end of the year also saw us saying farewell to the Debbarmas. It was a delight to have them as a family with us and we remain grateful for all Abraham brought to us as a church family and very much pray for them as they continue in new ministry in Guildford.

In 2020 we also said farewell to a number of our church family, who went home to be with Christ: June Boswell, Nigel Counsell, Ismay Thomas, Sylvia Fidler and Kath Barker, and in the new year, Mary Roberts and Hazel Poole. Although we are saddened to have said goodbye for now, we rejoice that they have gone ahead and are now with Jesus in heaven and that we will see them again. It has also been a year in which we have been able to welcome a number of new people to our church family. We are delighted to be a growing church with open arms and want to continue being a place that draws new people in as we share life and follow Jesus together.

Report – Page 3

Wider organisational changes across the province and the Llandaff diocese in particular have meant we have also been brought into new partnerships of ministry and mission. The formation of Cardiff Central Ministry Cluster has allowed us to retain our own distinct ministry and mission, and the governance and finances which support them. We are working collaboratively with Citizen Church, Dewi Sant, St John’s and Urban Crofters to strengthen our mission across central Cardiff. This process has also seen us formally joined with St Philip’s in one united parish as our relationship over many years is formally recognised in a way which will allow us to continue to support and invest in Tremorfa.

Financially, we did not know what to expect this year as the pandemic has affected every area of life, but the published year end accounts reflect God’s provision through the generosity of the congregations, and also grant support from the Diocese.

Amidst all the change, we have at every moment been sustained and guided by, as well as wholeheartedly indebted to, our great God and Saviour Jesus Christ, who has not failed us in any of the dark times that we have been through together but has bound us together more closely with himself and with one another. Through it all he has been refining us and preparing us for his future and to shine ever more his light. We don’t know tomorrow but we know Jesus who holds tomorrow and our future is in his hands. Our prayer is that he will grant us his strength to be all that he wants us to be and to look more and more outwardly, less an island and more and more an oasis of forgiveness, purpose and hope in Him.

Future plans

Ongoing spiritual renewal ourselves in our own lives as we know Jesus better, love Him more, become more like Him and share Him with the city.

A shift from being an island in the sea to being an oasis in a desert and creatively and winsomely reaching out with the gospel of Jesus Christ across the parish, city and diocese.

Cultivation of organic and fruitful relationships across Cardiff Central Ministry Area, in which we collaborate positively and offer strategic direction and support.

Hope 21 Easter mission with Roger Carswell reaching out and sharing Jesus with family, friends and neighbours.

LTS - Learning to Serve – a new programme investing in, nurturing and empowering a new generation of followers of Jesus Christ

Christians Against Poverty – progressing towards the establishment of a local branch in association with Highfields Church.

Managing re-entry into new normality for church family life and mission.

Continuing to maintain our building; we plan to carry out a schedule of work to address recommendations in the Quinquennial Report which was postponed due to Covid.

Financial review

2020 was yet another year to praise God for his amazing financial provision for St Mark’s despite an opening budgeted deficit on unrestricted funds (the day to day running expenses of the church) for 2020 of £24K. The PCC had agreed to work with this projected deficit as our committed giving had been steadily increasing and there was still a possibility that we might obtain grants towards the salary costs of our new pastoral staff. Covid-19 and Lockdown changed so much. However, the committed giving continued to increase during the first half of 2020, despite Covid. Thank you, church family, for your faithful support of God’s work at St Mark’s.

As well as increased giving, St Mark’s also received £17,330 in grants from the Diocese as support for Covid. Unlike St Mark’s, many churches’ main income is Sunday offerings, and fund raising activities, so grants were given to all churches in proportion to the Parish Share being paid, to help some of them survive.

Report – Page 4

At the end of 2020 our unrestricted income was £225,708 and expenditure £188,805. The reduction in expenditure was mainly in salaries where Bryan and Abraham’s contracts were not extended after the first year. See below in the notes about restricted funds for details. The income and expenditure figures are shown on page 1 of the finance report with detailed breakdown in the following notes. From the surplus of £36,903, £3,180 was used to contribute towards St Philip’s Parish Share which is higher than they can meet from their resources, and £5K transferred to the Designated Critical Repair Fund. A transfer of £45K was made at the year-end into the Designated Contingency Fund leaving £30,476 in unrestricted funds – almost 2 months budgeted unrestricted expenses for 2021.

Other than the transfers to designated funds mentioned above there was little movement on designated funds as so little building work was able to be done in 2020. See Page 9 of the finance report for details. Total designated funds at the end of 2020 were £124,707.

There was more activity in our restricted funds (funds received for named projects that can only be spent on those projects). These are detailed on Pages 9 & 10 of the Finance report. Grants had been received in 2019 from the Diocese for the Christians Against Poverty set-up. Involvement in this project shared with Highfields Church began in September 2020. Other Grants (Hiraeth, Telling the Joyful Story) are still being held which can still be spent if appropriate on the named projects.

As St Mark’s became involved in FareShare food distribution, donations were received from church members, some gift aided – just over £1,500 in all, and shortly before Christmas a grant for £4K came via Citizen’s Church. This means £4,284 remained available for ongoing FareShare purchases in 2021, where there will be significant needs in the future.

As Lockdown brought the opportunity of furloughing staff, our cleaner was furloughed as the building was not in use at all for many months, and Bryan, the Hiraeth Pastor, was furloughed when it was obvious that no student work could be done. In both cases the church paid them the additional 20% of their salaries that we could not claim under the furlough scheme. Bryan’s contract, which was initially for one year was not extended. These furlough receipts and expenditure are included as restricted funds.

The PCC also concluded that as Abraham was actively looking for another post it would not be appropriate to extend his contact for a further year. However a church family generously offered to support him from mid-July until Christmas, and his role was changed to Project Pastor. This income and expenditure is part of Restricted Funds.

The balance in Restricted Funds at the end of 2020 is £40,168.

Overall the year-end funds were £195,351 in total, £32,666 more than 2019.

Due to Covid most of the finance has been handled by me as treasurer, with support from Carole Loveridge as assistant treasurer. Cathy Allen has continued to operate our pay-roll, and we are so grateful for all the time she put into dealing with furlough. The Mission Giving Group met in February, but not again until a Zoom meeting in November where the tithe of our unrestricted income was distributed. There is a desire to increase the church family’s’ involvement in mission support in the future. Details of the grants given to other missions are shown in notes 5h & 5i on pages 5 and 6.

I’m so grateful to those named above and John Young and Phil Ratcliffe for their weekly involvement as counter-signatories of payments, but most of all I’m so grateful to God for his abundant provision.

Pauline Page – Treasurer

Reserves Policy

£30K is retained in unrestricted funds, which is almost 2 months’ unrestricted expenditure. With designated funds (money we have chosen to hold for projects that are outside our regular day to day needs) our funds other than those that are restricted would meet 6 months’ expenditure. £80K is held in banks where we need to give 2 or 3 months’ notice, but are receiving some interest although the rates have reduced in the last year. The other £115K is in banks with instant retrieval or just postal notice and a little interest. No bank holds more than £85K so our reserves are protected under the Financial Services Compensation Scheme.

APPROVED by the Parochial Church Council on 23 March 2021

and signed on its behalf by Revd Marcus Nelson

Signature: Marcus Nelson

Report – Page 5

St Mark’s Gabalfa Parochial Church Council

Independent Examiner's Report to the Parochial Church Council for the year ended 31st December 2020

I report on the Accounts of the Church for the year ended 31[st] December 2020, which are set out on pages numbered Finance – Pages 1-10.

Respective responsibilities of Trustees and Examiner:

The Church’s Trustees are responsible for the preparation of the Accounts. The Church’s Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility:

Basis of Independent Examiner’s report:

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the Accounts presented with those records. It also includes consideration of any unusual items or disclosures in the Accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and no opinion is given as to whether the Accounts present a ‘true and fair view’, and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement:

Since the gross income for the year exceeds the amount provided in section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provisions of that section of the Act and that my qualification is as shown below.

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

(2) to which, in my opinion, attention should be drawn to enable a proper understanding of the Accounts to be reached.

Signature: Susan Powell

Name & Address: Mrs Susan Powell, 18 Thornbury Close, Rhiwbina, Cardiff, CF14 1UT Qualifications: CPFA.

Date: 8[th] April 2021

Report – Page 6

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Statement of Financial Activities

----- Start of picture text -----
for the year ended 31st December 2020
Unrest- Desig- Rest- Total Unrest- Desig- Rest-
ricted nated ricted Funds ricted nated ricted Total
Notes Funds Funds Funds 2020 Funds Funds Funds Funds
2020 2020 2020 2019 2019 2019 2019
Pages £ £ £ £ £ £ £ £
Incoming resources 4-8
Voluntary income
Planned giving 4a 154,087 0 0 154,087 138,440 0 270 138,710
Church collections 4b 3,170 0 0 3,170 8,625 0 0 8,625
Donations 4c 4,750 0 12,213 16,963 4,796 330 235 5,361
For mission 4d 0 0 1,955 1,955 0 0 55,131 55,131
Tax refunds 4e 36,731 0 2,837 39,568 34,485 83 67 34,635
Legacies 0 0 0 0 0 5,004 0 5,004
Grants 4f 18,954 0 7,333 26,287 1,667 1,474 29,422 32,563
Generated income
Money raising 4g 0 0 30 30 0 0 61 61
Hall/property 4h 2,303 0 0 2,303 2,800 0 0 2,800
Events & activities 4i 336 0 125 461 1,672 0 1,908 3,580
Fees 108 0 0 108 873 0 0 873
Investment income
Bank Interest 227 465 215 907 162 492 498 1,152
Other incoming resources
Other Income 4j 5,042 5,667 2,567 13,276 2,549 5,688 7,490 15,727
Total incoming resources 225,708 6,132 27,275 259,115 196,069 13,071 95,082 304,222
Resources expended
Charitable activities
Support of ministry
Parish share 65,973 8,847 0 74,820 68,466 9,768 0 78,234
Parochial expenses of clerics 5a 2,182 0 105 2,287 3,354 0 0 3,354
Parish activities
Maintenance of services 5b 2,707 0 0 2,707 3,684 535 0 4,219
General parish expenses 5c 19,361 0 754 20,115 24,311 0 0 24,311
Church property
Maintenance of churches 5d 12,860 0 1,005 13,865 15,411 0 0 15,411
Maintenance of other property 5e 2,671 0 35 2,706 2,955 150 0 3,105
Exceptional expenditure 5f 969 2,365 18 3,352 0 16,057 55,506 71,563
Grants & financial support
Parish 5g 57,427 0 22,530 79,957 32,080 90 13,964 46,134
Home mission 5h 9,955 0 0 9,955 5,000 0 51,843 56,843
World mission 5i 14,700 0 1,985 16,685 14,626 0 3,349 17,975
Costs of generating funds
Cost of money raising 0 0 0 0 0 0 0 0
Total resources expended 188,805 11,212 26,432 226,449 169,887 26,600 124,662 321,149
Net incoming resources before
transfers and other recognised
gains and losses 36,903 -5,080 843 32,666 26,182 -13,529 -29,580 -16,927
Transfers between funds 5j -53,180 53,180 0 0 -9,080 9,080 0 0
Net movement in funds -16,277 48,100 843 32,666 17,102 -4,449 -29,580 -16,927
Total funds b/f @ 1 Jan 2020 46,753 76,607 39,325 162,685 29,651 81,056 68,905 179,612
Total funds c/f @ 31 Dec 2020 30,476 124,707 40,168 195,351 46,753 76,607 39,325 162,685
----- End of picture text -----

Finance - Page 1

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Balance Sheet as at 31st December 2020

Current assets
Debtors
Cash and bank balances
Creditors falling due within
one year
Net current assets
TOTAL NET ASSETS
FUNDS
Capital funds
Permanent endowment
Expendable endowment
Income funds
Unrestricted
Unrestricted - designated
Restricted
TOTAL FUNDS
Notes
Pages
8-10
6
7
8
9
10
Unrest-
ricted
Funds
2020
Desig-
nated
Funds
2020
Restricted
Funds
2020
Total
Funds
2020

£
£
£
£
1,993
0
431
2,424
30,006
125,607
40,294
195,907
31,999
125,607
40,725
198,331
1,523
900
557
2,980
1,523
900
557
2,980
30,476
124,707
40,168
195,351
30,476
124,707
40,168
195,351
2020
£
0
0
30,476
124,707
40,168
195,351
Unrest-
ricted
Funds
2019
Desig-
nated
Funds
2019
Rest-
ricted
Funds
2019
Total
Funds
2019
£
£
£
£
2,014
113
7,053
9,180
47,979
77,328
32,314
157,621
49,993
77,441
39,367
166,801
3,240
834
42
4,116
3,240
834
42
4,116
46,753
76,607
39,325
162,685
46,753
76,607
39,325
162,685
2019
£
0
0
46,753
76,607
39,325
162,685

NB The Church building, its contents and the church grounds are vested in the Representative Body of the Church in Wales and do not form part of the assets of the parish.

APPROVED by the Parochial Church Council on 9th March 2021

and signed on its behalf by

(Name) Rev'd Marcus Nelson

(Signature)

(Name) Mrs Pauline Page (Treasurer)

(Signature)

The notes on pages headed Finance - Page 3 to 10 form part of this account

Finance - Page 2

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Notes to the financial statements for the year ended 31st December 2020

1 Accounting policies

The Financial Statements have been prepared in accordance with applicable United Kingdom accounting standards, the “Statement of Recommended Practice: SORP (FRS102)" issued by the Charity Commissioners, and the Church in Wales Accounting Regulations.

The historical cost convention is used except for the valuation of certain fixed assets, whose valuation basis is detailed in note1a below. The accruals basis of accounting has been adopted. The principal accounting policies are applied consistently

a Fixed assets

Churches, churchyards and vicarages are vested in the Representative Body of the Church in Wales. Such property forms no part of the assets of the parish. Moveable church contents are inalienable property and require a faculty for disposal. Many are historic for which no reliable cost or valuation bases exist. They are not recognised on the balance sheet nor listed, to prevent increased risk of theft and vandalism. Expenditure on churches (including contents), churchyards and vicarages is written off when incurred.

Other freehold land and buildings are held in trust for the parish by either the Representative Body or the Llandaff Diocesan Board of Finance.

There is no freehold land or building not vested with the Representative Body of the Church in Wales. No provision for depreciation of land and buildings is made.

Routine additions and replacements to the hall contents are charged to current expenditure.

Equipment is charged to current expenditure.

Investment assets are stated at mid-market values on the balance sheet date. The income from these assets is stated as revaluation to distinguish it from other income.

b Funds

Endowment funds: St Mark's Church has no endowment funds.

Restricted funds: represent donations or 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.

Unrestricted funds: are general funds which can be used for PCC ordinary purposes. Designated Funds: are sums set aside out of general funds for specific designated purposes. They can be transferred back to unrestricted funds at any time.

c Incoming resources are all accounted for gross.

Planned giving, collections and donations are recognised when received. Tax refunds are recognised as soon as the amounts are claimable. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Investment income: Where the PCC has not invested separately for each fund, interest is apportioned to individual funds on an average balance basis.

All other income is generally recognised when it is receivable.

Finance -Page 3

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Notes to the financial statements for the year ended 31st December 2020 continued

1 Accounting policies continued

d Outgoing resources

Parish share is paid regularly and is included in expenditure for the year to which it relates.

Unrestricted fund grants (including donations to missions) are recognised when determined by the PCC. Amounts received specifically for missions are dealt with as restricted funds and the liability for the payment is recognised when the amounts are received.

All other expenditure is generally recognised when it is incurred.

----- Start of picture text -----
2020 2019
2 Paid employees £ £
Gross wages and salaries 85,571 56,850
Employer's national insurance costs 5,472 2,549
Pension contribution costs 2,436 1,782
Total staff costs 93,479 61,181
Average number of employees in the year (FTE) 4 3
3 Payments to PCC members
Refund of expenditure paid to PCC trustees and close
relatives, other than clergy 1,155 6,197
Number of PCC members and close relatives paid expenses 8 12
No PCC members were employed
----- End of picture text -----

4 Analysis of incoming resources

Voluntary income
a
Planned giving
Envelopes
Gift direct
Standing orders - vouchers, bank
b
Church collections
Cash Collections
Gift Aided Collections
Vouchers - CAF, Stewardship
c
Donations
Donations gift aided
Donations non-gift aided
d
For mission
Home missions
Unrestricted Designated
Restricted
2020
£
£
£
£
3,959
0
0
3,959
132,945
0
0 132,945
17,183
0
0
17,183
154,087
0
0 154,087
1,989
0
0
1,989
781
0
0
781
400
0
0
400
3,170
0
0
3,170
2,514
0
11,258
13,772
2,236
0
955
3,191
4,750
0
12,213
16,963
0
0
0
0
UnrestrictedDesignated Restricted
2019
£
£
£
£
5,297
0
0
5,297
116,708
0
0
116,708
16,435
0
270
16,705
138,440
0
270
138,710
5,430
0
0
5,430
2,515
0
0
2,515
680
0
0
680
8,625
0
0
8,625
2,352
330
0
2,682
2,444
0
235
2,679
4,796
330
235
5,361
0
0
51,843
51,843

Finance - Page 4

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Notes to the financial statements for the year ended 31st December 2020 continued

4
Analysis of incoming resources continued
Unrestricted Designated Restricted
2020
Voluntary income
£
£
£
£
d
For Mission continued
Overseas missions
Christian Aid
0
0
1,480
1,480
CMS - Africa
0
0
205
205
CMS - South America
0
0
0
0
OMF
0
0
100
100
Pakistan - Gwyn Ratcliffe
0
0
0
0
TEAR Fund Harvest Appeal
0
0
170
170
0
0
1,955
1,955
Total for the worldwide church
0
0
1,955
1,955
e
Tax refunds
Gift Aid tax
3,427
0
2,820
6,247
Gift Direct tax
32,699
0
0
32,699
Gift Aid tax on Small Donations
605
0
17
622
36,731
0
2,837
39,568
f
Grants
Prickett charity
1,001
0
0
1,001
Diocesan Grant re Covid
17,330
0
0
17,330
Diocesan Mission Fund Grants
0
0
3,333
3,333
FareShare Grant
0
0
4,000
4,000
Listed Places of Worship - VAT
373
0
0
373
Wales Leadership Forum - Covid
250
0
0
250
St Teilo's Trust Grants
0
0
0
0
18,954
0
7,333
26,287
Generated income
g
Money raising
Goods sold to support mission partners
0
0
30
30
0
0
30
30
h
Hall/property
Building usage
525
0
0
525
Rent - 27 Pen y Bryn Road
1,444
0
0
1,444
Vicarage gas
249
0
0
249
Use of photocopier
85
0
0
85
2,303
0
0
2,303
i
Events/Activities
Youth weekend away
0
0
0
0
Adult Events
0
0
125
125
ABCs
73
0
0
73
Community Café
263
0
0
263
336
0
125
461
j
Other incoming resources
HMRC National Insurance Refund
5,042
0
0
5,042
HMRC Furlough
0
0
2,567
2,567
HMRC Maternity Pay
0
0
0
0
St Philip's Church - Parish Share
0
5,667
0
5,667
5,042
5,667
2,567
13,276
UnrestrictedDesignated Restricted
2019
£
£
£
£
0
0
873
873
0
0
97
97
0
0
97
97
0
0
100
100
0
0
1,950
1,950
0
0
171
171
0
0
3,288
3,288
0
0
55,131
55,131
3,947
83
67
4,097
28,930
0
0
28,930
1,608
0
0
1,608
34,485
83
67
34,635
1,000
0
0
1,000
0
0
0
0
0
0
16,850
16,850
0
0
0
0
667
1,474
8,072
10,213
0
0
0
0
0
0
4,500
4,500
1,667
1,474
29,422
32,563
0
0
61
61
0
0
61
61
2,470
0
0
2,470
0
0
0
0
195
0
0
195
135
0
0
135
2,800
0
0
2,800
0
0
1,908
1,908
150
0
0
150
336
0
0
336
1,186
0
0
1,186
1,672
0
1,908
3,580
2,549
0
0
2,549
0
0
0
0
0
0
7,490
7,490
0
5,688
0
5,688
2,549
5,688
7,490
15,727

Finance - Page 5

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Notes to the financial statements for the year ended 31st December 2020 continued

5
Analysis of resources expended
Charitable activities
Unrestricted Designated
Restricted
2020
Support of ministry
£
£
£
£
a
Parochial expenses of clergy
Clergy travel expenses
587
0
105
692
Clergy other expenses
1,595
0
0
1,595
2,182
0
105
2,287
Parish activities
b
Maintenance of services
Hire of Heath Citizens' hall
810
0
0
810
Speakers' expenses
255
0
0
255
Worship requisites
425
0
0
425
Musical instruments
180
0
0
180
Sound & projection
1,037
0
0
1,037
2,707
0
0
2,707
c
General parish expenses
Admin/Comm. - salaries & on costs
15,038
0
0
15,038
Stat., copying & office materials
2,347
0
0
2,347
Computers
899
0
754
1,653
Office telephone & internet
492
0
0
492
Training courses
180
0
0
180
Gifts
25
0
0
25
Membership subscriptions
200
0
0
200
Independent examination
60
0
0
60
Staff appointment costs
0
0
0
0
Bank Charges
120
0
0
120
PCC meeting costs
0
0
0
0
19,361
0
754
20,115
Church property
d
Maintenance of churches
Insurance
1,178
0
0
1,178
Electricity
2,317
0
0
2,317
Gas
3,319
0
0
3,319
Church - building fabric
0
0
0
0
Church - building services
1,498
0
0
1,498
Church equip. - reps & renewals
637
0
0
637
Cleaner - salary
3,432
0
1,005
4,437
Cleaning materials
479
0
0
479
12,860
0
1,005
13,865
e
Maintenance of other property
Hall etc. - building fabric
0
0
0
0
Hall etc. - building services
647
0
0
647
Hall etc. equip. - reps & renewals
113
0
35
148
Grounds
547
0
0
547
27 Pen y Bryn Road
1,364
0
0
1,364
2,671
0
35
2,706
UnrestrictedDesignated Restricted
2019
£
£
£
£
1,057
0
0
1,057
2,297
0
0
2,297
3,354
0
0
3,354
1,208
0
0
1,208
370
0
0
370
504
0
0
504
476
0
0
476
1,126
535
0
1,661
3,684
535
0
4,219
19,918
0
0
19,918
1,652
0
0
1,652
1,130
0
0
1,130
467
0
0
467
20
0
0
20
385
0
0
385
200
0
0
200
60
0
0
60
239
0
0
239
140
0
0
140
100
0
0
100
24,311
0
0
24,311
1,147
0
0
1,147
2,575
0
0
2,575
4,337
0
0
4,337
264
0
0
264
1,947
0
0
1,947
529
0
0
529
4,212
0
0
4,212
400
0
0
400
15,411
0
0
15,411
147
0
0
147
1,196
0
0
1,196
409
150
0
559
664
0
0
664
539
0
0
539
2,955
150
0
3,105

Finance - Page 6

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Notes to the financial statements for the year ended 31st December 2020 continued

5
Analysis of resources expended continued
Charitable activities
Unrestricted Designated Restricted
2020
£
£
£
£
f
Exceptional expenditure
Refurbishing Youth Lounge
0
1,380
18
1,398
Battery operated mower
969
0
0
969
Preliminary plans - Hall improvemen
0
900
0
900
Lobby Screen Electrics
0
85
0
85
Reordering contract & fees
0
0
0
0
Other Building Costs
0
0
0
0
Other Fittings and equipment
0
0
0
0
Website and logo
0
0
0
0
969
2,365
18
3,352
Grants & financial support
g
Parish
Regular children's work
314
0
0
314
Regular youth work
245
0
0
245
Children & Youth - Salaries & on costs
53,376
0
3,002
56,378
Children & Youth Pastors' Expenses
293
0
0
293
Project Pastor's Salary & On costs
0
0
12,182
12,182
Project Pastor's Expenses
0
0
98
98
Hiraeth Pastor's Salary & on costs
1,376
0
4,068
5,444
Hiraeth Pastor's Expenses
60
0
0
60
Hiraeth Expenses
141
0
0
141
Youth Weekend Away
0
0
0
0
Adult events
216
0
125
341
Pastoral Care (FareShare)
114
0
993
1,107
Outreach publicity
503
0
99
602
Adult evangelism
45
0
0
45
Children's evangelism
650
0
0
650
Worship Well
32
0
23
55
ABC's
9
0
0
9
Community Café
53
0
0
53
Christians Against Poverty
0
0
1,940
1,940
57,427
0
22,530
79,957
h
Home Mission
Archbishop's fund for children
100
0
0
100
Books Plus Building Fund
500
0
0
500
Cardiff Asian Christian Outreach
2,000
0
0
2,000
Cardiff Food Bank
500
0
0
500
Christians Against Poverty UK
1,605
0
0
1,605
Christians Against Torture
250
0
0
250
Christmas - the Story
100
0
0
100
Church in Wales Centenary Fund
1,000
0
0
1,000
Concern Cymru
500
0
0
500
Home4U Cardiff
1,000
0
0
1,000
Mission Partners' Christmas Gifts
200
0
0
200
Mothers Union Caravan
200
0
0
200
Rainbow of Hope - Paradise Run
500
0
0
500
Salvation Army Wales
500
0
0
500
Scripture Union
500
0
0
500
UCCF - Cardiff Universities
500
0
0
500
St Philip's Roof Repair Fund
0
0
0
0
Other
0
0
0
0
9,955
0
0
9,955
UnrestrictedDesignated Restricted
2019
£
£
£
£
0
1,986
243
2,229
0
0
0
0
0
0
0
0
0
699
0
699
0
0
55,263
55,263
0
6,830
0
6,830
0
5,228
0
5,228
0
1,314
0
1,314
0
16,057
55,506
71,563
484
0
0
484
41
0
0
41
23,149
0
8,990
32,139
130
0
0
130
0
0
0
0
0
0
0
0
2,538
0
2,500
5,038
21
0
0
21
303
0
0
303
1,475
0
2,344
3,819
1,012
0
0
1,012
0
0
0
0
638
0
0
638
228
0
0
228
1,330
90
0
1,420
140
0
130
270
109
0
0
109
482
0
0
482
0
0
0
0
32,080
90
13,964
46,134
100
0
0
100
300
0
0
300
1,200
0
0
1,200
500
0
365
865
350
0
0
350
250
0
0
250
200
0
0
200
0
0
0
0
250
0
0
250
300
0
0
300
500
0
0
500
0
0
0
0
0
0
0
0
250
0
189
439
250
0
0
250
250
0
0
250
0
0
50,500
50,500
300
0
789
1,089
5,000
0
51,843
56,843

Finance -Page 7

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Notes to the financial statements for the year ended 31st December Notes to the financial statements for the year ended 31st December Notes to the financial statements for the year ended 31st December Notes to the financial statements for the year ended 31st December Notes to the financial statements for the year ended 31st December Notes to the financial statements for the year ended 31st December Notes to the financial statements for the year ended 31st December Notes to the financial statements for the year ended 31st December 2020 continued 2020 continued 2020 continued
5 Analysis of resources expended continued
Charitable activities
Grants & financial support
Unrestricted
£
Designated
£
Restricted
£
2020
£
UnrestrictedDesignated
£
£
Restricted
£
2019
£
i World Mission
Amigos Uganda Appeal
Bible Society
Christian Aid
CMS - Africa
CMS - South America
Langham Preaching
Mission partners' Christmas Gifts
Mothers Union Overseas Appeal
Open Doors
OMF
South Asian Concern (Indian Mission)
TEAR Fund
Tindale's Support
World Vision
28 Too Many
Other
1,500
500
0
3,000
1,500
500
100
500
700
500
500
3,250
500
1,000
650
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,480
205
0
0
0
0
0
100
0
170
0
0
30
0
1,500
500
1,480
3,205
1,500
500
100
500
700
600
500
3,420
500
1,000
680
0
526
300
0
3,000
3,000
250
200
0
500
1,250
350
3,000
1,750
0
0
500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
873
97
97
0
0
0
0
100
0
171
0
0
61
1,950
526
300
873
3,097
3,097
250
200
0
500
1,350
350
3,171
1,750
0
61
2,450
14,700 0 1,985 16,685 14,626 0 3,349 17,975
j Fund Transfers
To Critical repair fund
To Contingency fund
Grant for St Philip's Parish Share
-5,000
-45,000
-3,180
5,000
45,000
3,180
0
0
0
0
0
0
-5,000
0
-4,080
5,000
0
4,080
0
0
0
0
0
0
-53,180 53,180 0 0 -9,080 9,080 0 0
6 Current assets
Debtors
Sundry debtors
Prepayments
597
1,396
0
0
431
0
1,028
1,396
1,351
663
113
0
7,053
0
8,517
663
1,993 0 431 2,424 2,014 113 7,053 9,180
7 Cash and bank balances
CAF cash current account
CAF cash card account
CAF gold deposit account
Virgin money account
Shawbrook account
Hodge bank account
14,148
447
1,056
1,915
12,440
0
778
0
27,970
43,192
0
53,667
5,659
0
0
21,467
13,168
0
20,585
447
29,026
66,574
25,608
53,667
5,855
380
1,551
29,777
10,416
0
654
0
13,271
15,117
0
48,286
832
0
5,505
14,302
11,675
0
7,341
380
20,327
59,196
22,091
48,286
**30,006 ** 125,607 **40,294 ** 195,907 47,979 77,328 32,314 157,621
8 Creditors falling due within one year
Sundry creditors
Payroll liabilities
1,151
372
900
0
74
483
2,125
855
2,610
630
834
0
42
0
3,486
630
1,523 900 557 2,980 3,240 834 42 4,116

Finance - Page 8

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Notes to the financial statements for the year ended 31st December 2020 continued

9
Designated funds
Contingency fund
Opening balance
Interest received
Transfer from unrestricted funds
Critical Repair
Opening balance
Interest received
Transfer from unrestricted funds
Legacies
Opening balance
Interest received
Geoff Clark memorial
Opening balance
Interest received
Youth lounge flooring
Preliminary Plans for Hall Redevelopment.
Parish Weekend
Memorial Donations
Opening balance
Purchases approved by PCC
St Philip's Parish Share
St Philip's contribution
Grant transferred from unrestricted funds
St Philip's portion of Parish Share
Total designated funds
Balance
Incoming
Outgoing
Balance
1st Jan.
Resources
Resources
31st Dec.
£
£
£
£
15,117
75
45,000
15,117
45,075
0
60,192
48,286
380
5,000
48,286
5,380
0
53,666
7,334
7
7,334
7
0
7,341
5,007
3
1,380
900
5,007
3
2,280
2,730
654
0
0
654
209
85
209
0
85
124
5,667
3,180
8,847
0
8,847
8,847
0
76,607
59,312
11,212
124,707

10 Restricted funds

Building Redevelopment

For roof repair and redevelopment of the building
Opening Balance
Interest received
Christians Against Poverty Grant
Opening Balance
Interest received on grant held
CAP monthly contribution (from Sept)
CAP equipment (50% of cost)
Total Restricted Funds carried forward
21,355
112
21,355
112
0
21,467
9,670
77
1,200
740
9,670
77
1,940
7,807
31,025
189
1,940
29,274

Finance - Page 9

St Mark's Gabalfa Parochial Church Council - Charity No 1131555

Notes to the financial statements for the year ended 31st December 2020 continued

10 Restricted funds Balance
1st Jan.
£
Balance
1st Jan.
£
Incoming
Resources
£
Incoming
Resources
£
Outgoing
Resources
£
Outgoing
Resources
£
Outgoing
Resources
£
Outgoing
Resources
£
Balance
31st Dec.
£
Balance
31st Dec.
£
Total Restricted Funds carried forward 31,025 189 1,940 29,274
Community Projects - Fare Share
Money donated and granted for support of those in need due to Covid 19
Donations from Church Members 1,290
Gift Aid & GADSD Tax 226
Grant via Citizens Church 4,000
Food Supplies Purchased 993
Other Costs - equipment and mileage 239
0 5,516 1,232 4,284
Hiraeth Grants
Opening Balance 2,503
Grant for Hiraeth from Diocese 3,333
Interest received on grant held 9
Salary from grants 2,505
2,503 3,342 2,505 3,340
Telling the Joyful Story Grant
Opening Balance 2,005
Interest received on grant held 16
2,005 16 0 2,021
Earmarked Donations
Opening Balance (Worship Well) 105
Donation for IT 603
Gift Aid Tax 151
Donation for Adult Evangelism 500
Staycation offering & contrib. to speaker's fee 125 125
Computer and IT purchases 754
Purchases of equipment for Worship Well 23
105 1,379 902 582
Youth Lounge Fund
Money raised by the youth to upgrade the youth lounge
Opening Balance 551
Paint for youth lounge 18
551 0 18 533
Mrs Thomas' legacy
This was an endowment fund held by the RB given to buy an annual prize for the child who best memorised Scripture.
The fund was closed and the proceeds remitted to us. It must be used for that intended purpose.
134 0 0 134
Children & youth work
Grants for children & youth pastors' salaries.
Opening Balance 3,002
Interest received on grant held 1
Salaries from grants 3,003
3,002 1 3,003 0
Project Pastor
Gift Aided Donation for Project Pastor's salary and on-costs (mid July to December)
Monthly Donations 9,820
Gift Aid Tax 2,460
Project Pastor's Salary and other costs 12,280
0 12,280 12,280 0
HMRC - Furlough Receipts
HMRC furlough pay for Hiraeth Pastor and Cleaner
Received from HMRC 0 2,567 2,567
0 2,567 2,567 0
Mission
Money collected for specific mission purposes, and used for those purposes. Individual mission
giving included in the notes on pages 7&8
Donations 1,985
Various mission agencies 1,985
0 1,985 1,985 0
Total restricted funds 39,325 27,275 26,432 40,168

Finance - Page 10