St Peter’s Church Darwen
Agenda and Annual Reports for the APCM
Wednesday 19[th] May 2021
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Minutes of the last meeting (October 2020)
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Receive the annual PCC report and financial statements
To receive the accounts ending 31[st] December
2020
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Receive the report from Blackburn with Darwen Deanery Synod
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Receive the annual reports of affiliated groups
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Under 18’s & Vulnerable adults report (Safeguarding)
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To elect parochial representatives to the PCC for 2021-2024
(3 elected members)
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To appoint an independent examiner for church accounts
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Reflection & looking to the future
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Closing prayer
BRIEF MEETING OF THE NEWLY ELECTED PCC
DATES:
Visitation for clergy & Church Wardens 10[th] June 2021 PCC meeting – Wednesday 16[th] June 7.30pm via zoom
Agenda
- Nomination and election of Churchwardens 20212022
From the Vicar
In a change to our usual reports, due to Covid-19, the groups that usually meet at St Peter’s and report on all their activities have not been able to do so. Therefore we have the statutory reports only. This does not mean that nothing has happened at church for the past 14 months though. 2020 began with the reports of a virus coming from China, little did we know then how much it would affect and change our lives. We closed for public worship on 23[rd] March, and like so many churches, moved everything online. This was a steep learning curve for us all. It was with great rejoicing we reopened on 12[th] July, albeit with masks, sanitiser and social distancing. Another spell of closure in November and we were back for most of Advent and Christmas. I would like to thank you all for your prayers, help and support over these very difficult months for us all. And whilst I cannot predict what the future holds, I hope and pray that soon we will be able to all meet again at church, sing hymns of praise, share the peace and have a cup of coffee after our worship together. With my prayers,
Fleur Green, Vicar
Church Wardens Report
Firstly a thank you to Phil for all the work he did while church warden. Due to the covid outbreak very little has been done over the last year, the main things have been ,annual service of the gas boiler, service and maintenance of the roof alarm, and the yearly clearing of leaves from the gutters. Church had a energy and lighting audit and should get a report back from the consultant. and the last thing is to welcome John Brotherton as the new church warden.
D.Hargreaves, Church Warden
Doug Hargreaves, Margaret Massey and I are the St Peter’s representatives on the Deanery Synod.
Only one meeting of the Deanery Synod has taken place since the last APCM was held: this was on 17[th] March 2021. Our Vicar, Fleur (Rev Canon Fleur Green), who is the Area Dean, chaired the meeting. Owing to the Covid virus restrictions the meeting took place via Zoom.
The greater part of the meeting was devoted to presentation by the Revd Sarah Gill of St James, Church, Blackburn, on ministry in Presence and Engagement parishes in the Deanery. If anyone is interested in receiving further information about this I would be happy to provide it.
Anne Carus, Deanery Synod Representative and Secretary of the Blackburn with Darwen Deanery Synod
Safeguarding
At St Peter’s Church we have continued to follow the guidelines as set out by both the Diocese of Blackburn and the Church of England. Safeguarding as I have said before is everyone’s responsibility to make sure that our children, young adults, and those who are vulnerable are looked after and protected. During this difficult time, we have adapted to make sure that procedures were adhered to. An online world does not mean that our safeguarding responsibilities stop, in fact it is vital that we encourage our young people to use the internet in a safe way and I know that the Board of Education have supported and guided people on this. Safeguarding others should be on everyone’s agenda and if you need any further support, guidance or wish to complete the training let me know.
Michelle Nuttall, Safeguarding Officer
Electoral Roll
Blackburn with Darwen Deanery Synod
At the last APCM, the number of persons on the Electoral Roll was 151.
3 Persons deceased and 1 person moved away reducing number of persons on the Roll to 147 and the Roll was amended on 15th October 2020. Since the amendment in October two more persons have deceased and the roll was amended to 145 on 27th April 2021. Therefore, at the time of writing this report to the APCM there are 145 persons on the Electoral Roll.
Adrian Morgan, Electoral Roll Officer
Charity Registration No. 1131646
PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mrs S Smith Mrs E Jefferson Mrs J Cocker Mrs J Stewart Mr H Gilbraith Mrs M Nuttall Mrs M Massey Rev'd Canon F Green Mrs S Walker Mr P Leather Charity number 1131646 Independent examiner David Wood Wilson BA FCA Hindle Jepson & Jennings Ltd 10 Borough Road Darwen Lancashire Bankers HSBC HSBC - Blackburn 60 Church Street Blackburn Lancashire BB1 5AS Lloyds Bank 213-215 Duckworth Street Darwen BB3 1AU
PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 13 |
PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
The trustees presents it’s report and financial statements for the year ended 31 December 2020.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and 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 Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
St Peter’s, Darwen PCC has the responsibility of co-operating with the Vicar, the Rev’d Canon Fleur Green, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church complex and grounds of St Peter’s Church, Darwen. Members of the PCC are nominated and seconded for election to the Council at our APCM.
Membership
Members of the PCC are either ex-oifficio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.
Committees
The PCC operates through a number of committees, which meet between full meetings of the PCC:
Standing Committee:
This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. It is made up of the Vicar, Church wardens, PCC treasurer, PCC Secretary and Vice Chair.
Finance Group:
This Group was formed to work alongside the Incumbent and the Church wardens to plan and have oversight of the Parish income and expenditure.
Fabric Team
The Fabric Team are to monitor and look after the fabric of the church. They bring any work that needs doing to the attention of the PCC, and are often able to offer their own talents to be able to complete these pieces of work.
Fundraising Team
This team looks at annual fundraising events for church. Over the past year there has only been a Shrove Tuesday Quiz Night and a Smartie Tube Collection. This runs alongside the 100 Club and has led to a good amount of money raised through the year.
Projects team
An update of their work is to be found later in the report.
Church Attendance
2020 has been an interesting year due to lockdowns and living through the pandemic. We closed on 15th March for public worship and then completely on 23rd March. Reopening took place on 12th July and apart from 8th November to 6th December, we remained open for Sundays and Wednesdays services from September onwards. We have created and maintained an online presence through Facebook and YouTube, where we have streamed our services each Sunday. It has therefore been next to impossible to work out church attendance for this year.
The trustees has paid due regard to guidance issued by the Charity Commission in deciding what activities the St Peter's should undertake.
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Achievements and performance
The PCC has met 8 times during this last year and the standing committee has met 4 times. The average attendance at meetings has been steady throughout the year and we moved to online meetings from May onwards.
We have continued to work on our VISION priorities and upheld them in prayer as well as use them as a benchmark for all that we do.
-
closer links with our local schools
-
the use and profile of the building
-
creating a culture of invitation and hospitality.
The PCC has during the last year completed all of its responsibilities through the work of the churchwardens and other members, including
- ~ Updated our register of keyholders.
~ the registration of PCC members as Trustees with the Charity Commission.
- ~ Our safeguarding policy as we continue to make sure all our young people and congregation members are safe. (Mrs Michelle Nuttall is our Parish Safeguarding officer)
~ Reviewed our Communion Assistants and nominated them to the Bishop.
~ Reviewed our fee structure for Weddings and Funeral (this is an annual review)
~ Heard the reports from the various committees made up of PCC members and also the reports from the Deanery Synod reps.
We are requested, as Charity Law states, to state that no member of the PCC received payment for carrying out their duties in this last financial year.
I commend this Annual Report to the Parish of St Peter’s, Darwen and thank all those who work so hard in our parish and who respond willingly to God’s call to use their time talents and money in his service in this place.
On behalf of the PCC
Rev’d Canon Fleur Green
Financial review
These accounts have been produced to show the overall financial position and therefore do not contain the detailed information of every individual fund.
Another important feature of these accounts is the way that funds are divided into the following categories, according to the manner in which we are allowed to spend;
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i. Unrestricted Funds: These are funds which may be used freely for any activity
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ii. Restricted Funds: These are funds which may only be used for specific purposes according to the terms on which they were first received
Reserves held at 31 December 2020 were £110,090 (2019: £122,272)
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
It is the policy of the St Peter's that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the St Peter's’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the St Peter's is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The members of the trustees who served during the year and up to the date of signature of the financial statements were:
Mr P Jackson (Resigned 1 January 2020) Mrs S Smith Mrs E Jefferson Mrs J Cocker Mrs E Jackson (Resigned 1 January 2020) Mrs J Stewart Mr H Gilbraith Mrs M Nuttall Mrs M Massey Rev'd Canon F Green Mrs S Walker Mr P Leather
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.
During the year the following served as members of the PCC:
Vicar: The Rev’d Canon Fleur Green Readers: Mrs Janet Upton Wardens: Mr Douglas Hargreaves Mr Philip Leather (Until October 2020) Mr John Brotherton (from October 2020) Representatives in the Deanery Synod ~ ex-officio Mr Douglas Hargreaves Mrs Margaret Massey Miss Anne Carus Date for re-election of elected members: Mrs Sharon Smith (2021) Mrs Emma Jefferson (2021) Mrs Margaret Massey (2021) (Deanery Synod Rep from Oct 2020) Mrs Sarah Walker (2023) Mr Philip Leather (2023) Mrs Jan Cocker (2023) Mrs Emily Banks (2023) Mrs June Stewart (2023) Mr Henry Gilbraith (2023) (PCC Treasurer) Mrs Michelle Nuttall (2023) (PCC Secretary) Co-opted members: Mrs Victoria Weddle – Head of St. Peter’s VA School Mrs Kathryn Bolton – Head of Holy Trinity VC School
The trustees' r eport was approved by the Trustees.
Rev'd Canon F Green
Trustee Dated: 19 May 2021
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
I report to the trustees on my examination of the financial statements of Parochial Church Council of St Peter's Darwen (the St Peter's) for the year ended 31 December 2020.
Responsibilities and basis of report
As the trustees of the St Peter's you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the St Peter's’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the St Peter's as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements 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 financial statements to be reached.
David Wood Wilson BA FCA
Hindle Jepson & Jennings Ltd 10 Borough Road Darwen Lancashire BB3 1PL
Dated: 20 May 2021
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020
| Unrestricted Unrestricted funds funds general d esignated 2020 2020 Notes £ £ Income and endowments from: Donations and legacies 3 54,162 - Charitable activities 4 14,665 - Other trading activities 5 2,088 236 Investments 6 337 5 Other income 7 1,668 - Total income 72,920 241 Expenditure on: Charitable activities 8 78,580 6,763 Net (expenditure)/income for the year/ Net movement in funds (5,660) (6,522) Fund balances at 1 January 2020 79,015 43,257 Fund balances at 31 December 2020 73,355 36,735 |
TotalUnrestricted Unrestricted funds funds general d esignated 2020 2019 2019 £ £ £ 54,162 70,344 62,574 14,665 17,229 - 2,324 7,010 5,086 342 662 499 1,668 3,412 - 73,161 98,657 68,159 85,343 100,410 33,214 (12,182) (1,753) 34,945 122,272 80,768 8,312 110,090 79,015 43,257 |
Total 2019 £ 132,918 17,229 12,096 1,161 3,412 166,816 133,624 33,192 89,080 122,272 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
BALANCE SHEET
AS AT 31 DECEMBER 2020
| Notes Current assets Cash at bank and in hand Net current assets Creditors: amounts falling due after more than one year 12 Net assets Income funds Unrestricted funds - designated Unrestricted funds - general |
2020 £ 110,460 |
£ 110,460 (370) 110,090 36,735 73,355 110,090 |
2019 £ 122,642 |
£ 122,642 (370) 122,272 43,257 79,015 122,272 |
|---|---|---|---|---|
The financial statements were approved by the Trustees on 19 May 2021
Rev'd Canon F Green Trustee
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
Charity information
Parochial Church Council of St Peter's Darwen is a charity with expected status given by the Charity Commission as a Parish within the Diocese of Blackburn.
1.1 Accounting convention
The financial statements have been prepared in accordance with the St Peter's [governing document], 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 Republic of Ireland (FRS 102) (effective 1 January 2019)". The St Peter's is a Public Benefit Entity as defined by FRS 102.
The St Peter's has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the St Peter's. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees has a reasonable expectation that the St Peter's has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the St Peter's.
1.4 Income
Income is recognised when the St Peter's is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the St Peter's has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
Legacies are recognised on receipt or otherwise if the St Peter's has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Expenditure
Resources expended are allocated to the particular activity where the cost relates directly to that activity (in accordance with the SORP). Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resource.
Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requir e ments.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the St Peter's contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the St Peter's accounting policies, the trustees is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
3 Donations and legacies
| UnrestrictedUnrestricted Unrestricted funds funds funds general general d esignated 2020 2019 2019 £ £ £ Donations and gifts 54,162 68,493 - Grants Received - 1,851 62,574 54,162 70,344 62,574 Donations and gifts Covenants & Gift Aid 36,188 39,951 - Income Tax Recoverable 11,446 11,225 - Collections 2,119 5,749 - Donations 4,409 11,568 - 54,162 68,493 - Charitable activities 2020 £ PCC Fees 14,665 Other trading activities Unrestricted Unrestricted TotalUnrestricted Unrestricted funds funds funds funds general d esignated general d esignated 2020 2020 2020 2019 2019 £ £ £ £ £ Fundraising events 2,088 236 2,324 7,010 5,086 |
Total 2019 £ 68,493 64,425 132,918 39,951 11,225 5,749 11,568 68,493 2019 £ 17,229 Total 2019 £ 12,096 |
|---|---|
4 Charitable activities
5 Other trading activities
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
6 Investments
| Unrestricted | Unrestricted | Total | Unrestricted | Unrestricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds |
funds | funds | |||
| general | d esignated | general | d esignated | |||
| 2020 | 2020 |
2020 | 2019 | 2019 | 2019 | |
| £ | £ |
£ | £ | £ | £ | |
| Income from listed | ||||||
| investments | 337 | 5 |
342 | 662 | 499 | 1,161 |
7 Other income
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| general | general | |
| 2020 | 2019 | |
| £ | £ | |
| Other income | 245 | 1,433 |
| Magazines | 765 | 50 |
| Parish Lettings | 658 | 1,929 |
| 1,668 | 3,412 |
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
8 Charitable activities
| Ministry - Contributions to Stipends & Diocesan Quota Ministry - Clergy Expenses Ministry - Housing Costs Ministry - Other Costs Church Running Expenses Organist's Honoraria Major Repairs and Equipment Share of governance costs (see note 9) Analysis by fund Unrestricted funds - general Unrestricted funds - designated Support costs Support costs Governance costs £ £ Accountancy - 582 Printing and Stationery - 2,449 Sundries - 1,200 Trading Costs - 1,174 - 5,405 Analysed between Charitable activities - 5,405 |
2020 £ 582 2,449 1,200 1,174 5,405 5,405 |
2020 £ 51,081 800 2,749 507 11,961 2,660 10,180 79,938 5,405 85,343 78,580 6,763 85,343 Support costs Governance costs £ £ - 582 - 3,124 - 1,311 - 4,037 - 9,054 - 9,054 |
2019 £ 58,627 765 2,566 946 19,686 3,420 38,560 124,570 9,054 133,624 100,410 33,214 133,624 2019 £ 582 3,124 1,311 4,037 9,054 9,054 |
|---|---|---|---|
9 Support costs
Governance costs includes payments to the independent examiner of £ 582 (2019- £ 582 ).
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the St Peter's during the year.
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
11 Employees
There were no employees during the year.
12 Creditors: amounts falling due after more than one year
| Other creditors 13 Analysis of net assets between funds Unrestricted funds Designated funds 2020 2020 £ £ Fund balances at 31 December 2020 are represented by: Current assets/ (liabilities) 110,460 - Long term liabilities (370) - 110,090 - |
2020 £ 370 TotalUnrestricted funds Designated funds 2020 2019 2019 £ £ £ 110,460 122,642 - (370) (370) - 110,090 122,272 - |
2019 £ 370 Total 2019 £ 122,642 (370) 122,272 |
|---|---|---|
14 Related party transactions
There were no disclosable related party transactions during the year (2019 - none).
- 13 -
Charity Registration No. 1131646
PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mrs S Smith Mrs E Jefferson Mrs J Cocker Mrs J Stewart Mr H Gilbraith Mrs M Nuttall Mrs M Massey Rev'd Canon F Green Mrs S Walker Mr P Leather Charity number 1131646 Independent examiner David Wood Wilson BA FCA Hindle Jepson & Jennings Ltd 10 Borough Road Darwen Lancashire Bankers HSBC HSBC - Blackburn 60 Church Street Blackburn Lancashire BB1 5AS Lloyds Bank 213-215 Duckworth Street Darwen BB3 1AU
PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 13 |
PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
The trustees presents it’s report and financial statements for the year ended 31 December 2020.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and 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 Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
St Peter’s, Darwen PCC has the responsibility of co-operating with the Vicar, the Rev’d Canon Fleur Green, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church complex and grounds of St Peter’s Church, Darwen. Members of the PCC are nominated and seconded for election to the Council at our APCM.
Membership
Members of the PCC are either ex-oifficio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.
Committees
The PCC operates through a number of committees, which meet between full meetings of the PCC:
Standing Committee:
This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. It is made up of the Vicar, Church wardens, PCC treasurer, PCC Secretary and Vice Chair.
Finance Group:
This Group was formed to work alongside the Incumbent and the Church wardens to plan and have oversight of the Parish income and expenditure.
Fabric Team
The Fabric Team are to monitor and look after the fabric of the church. They bring any work that needs doing to the attention of the PCC, and are often able to offer their own talents to be able to complete these pieces of work.
Fundraising Team
This team looks at annual fundraising events for church. Over the past year there has only been a Shrove Tuesday Quiz Night and a Smartie Tube Collection. This runs alongside the 100 Club and has led to a good amount of money raised through the year.
Projects team
An update of their work is to be found later in the report.
Church Attendance
2020 has been an interesting year due to lockdowns and living through the pandemic. We closed on 15th March for public worship and then completely on 23rd March. Reopening took place on 12th July and apart from 8th November to 6th December, we remained open for Sundays and Wednesdays services from September onwards. We have created and maintained an online presence through Facebook and YouTube, where we have streamed our services each Sunday. It has therefore been next to impossible to work out church attendance for this year.
The trustees has paid due regard to guidance issued by the Charity Commission in deciding what activities the St Peter's should undertake.
- 1 -
PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Achievements and performance
The PCC has met 8 times during this last year and the standing committee has met 4 times. The average attendance at meetings has been steady throughout the year and we moved to online meetings from May onwards.
We have continued to work on our VISION priorities and upheld them in prayer as well as use them as a benchmark for all that we do.
-
closer links with our local schools
-
the use and profile of the building
-
creating a culture of invitation and hospitality.
The PCC has during the last year completed all of its responsibilities through the work of the churchwardens and other members, including
- ~ Updated our register of keyholders.
~ the registration of PCC members as Trustees with the Charity Commission.
- ~ Our safeguarding policy as we continue to make sure all our young people and congregation members are safe. (Mrs Michelle Nuttall is our Parish Safeguarding officer)
~ Reviewed our Communion Assistants and nominated them to the Bishop.
~ Reviewed our fee structure for Weddings and Funeral (this is an annual review)
~ Heard the reports from the various committees made up of PCC members and also the reports from the Deanery Synod reps.
We are requested, as Charity Law states, to state that no member of the PCC received payment for carrying out their duties in this last financial year.
I commend this Annual Report to the Parish of St Peter’s, Darwen and thank all those who work so hard in our parish and who respond willingly to God’s call to use their time talents and money in his service in this place.
On behalf of the PCC
Rev’d Canon Fleur Green
Financial review
These accounts have been produced to show the overall financial position and therefore do not contain the detailed information of every individual fund.
Another important feature of these accounts is the way that funds are divided into the following categories, according to the manner in which we are allowed to spend;
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i. Unrestricted Funds: These are funds which may be used freely for any activity
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ii. Restricted Funds: These are funds which may only be used for specific purposes according to the terms on which they were first received
Reserves held at 31 December 2020 were £110,090 (2019: £122,272)
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
It is the policy of the St Peter's that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the St Peter's’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the St Peter's is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The members of the trustees who served during the year and up to the date of signature of the financial statements were:
Mr P Jackson (Resigned 1 January 2020) Mrs S Smith Mrs E Jefferson Mrs J Cocker Mrs E Jackson (Resigned 1 January 2020) Mrs J Stewart Mr H Gilbraith Mrs M Nuttall Mrs M Massey Rev'd Canon F Green Mrs S Walker Mr P Leather
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.
During the year the following served as members of the PCC:
Vicar: The Rev’d Canon Fleur Green Readers: Mrs Janet Upton Wardens: Mr Douglas Hargreaves Mr Philip Leather (Until October 2020) Mr John Brotherton (from October 2020) Representatives in the Deanery Synod ~ ex-officio Mr Douglas Hargreaves Mrs Margaret Massey Miss Anne Carus Date for re-election of elected members: Mrs Sharon Smith (2021) Mrs Emma Jefferson (2021) Mrs Margaret Massey (2021) (Deanery Synod Rep from Oct 2020) Mrs Sarah Walker (2023) Mr Philip Leather (2023) Mrs Jan Cocker (2023) Mrs Emily Banks (2023) Mrs June Stewart (2023) Mr Henry Gilbraith (2023) (PCC Treasurer) Mrs Michelle Nuttall (2023) (PCC Secretary) Co-opted members: Mrs Victoria Weddle – Head of St. Peter’s VA School Mrs Kathryn Bolton – Head of Holy Trinity VC School
The trustees' r eport was approved by the Trustees.
Rev'd Canon F Green
Trustee Dated: 19 May 2021
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
I report to the trustees on my examination of the financial statements of Parochial Church Council of St Peter's Darwen (the St Peter's) for the year ended 31 December 2020.
Responsibilities and basis of report
As the trustees of the St Peter's you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the St Peter's’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the St Peter's as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements 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 financial statements to be reached.
David Wood Wilson BA FCA
Hindle Jepson & Jennings Ltd 10 Borough Road Darwen Lancashire BB3 1PL
Dated: 20 May 2021
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020
| Unrestricted Unrestricted funds funds general d esignated 2020 2020 Notes £ £ Income and endowments from: Donations and legacies 3 54,162 - Charitable activities 4 14,665 - Other trading activities 5 2,088 236 Investments 6 337 5 Other income 7 1,668 - Total income 72,920 241 Expenditure on: Charitable activities 8 78,580 6,763 Net (expenditure)/income for the year/ Net movement in funds (5,660) (6,522) Fund balances at 1 January 2020 79,015 43,257 Fund balances at 31 December 2020 73,355 36,735 |
TotalUnrestricted Unrestricted funds funds general d esignated 2020 2019 2019 £ £ £ 54,162 70,344 62,574 14,665 17,229 - 2,324 7,010 5,086 342 662 499 1,668 3,412 - 73,161 98,657 68,159 85,343 100,410 33,214 (12,182) (1,753) 34,945 122,272 80,768 8,312 110,090 79,015 43,257 |
Total 2019 £ 132,918 17,229 12,096 1,161 3,412 166,816 133,624 33,192 89,080 122,272 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
BALANCE SHEET
AS AT 31 DECEMBER 2020
| Notes Current assets Cash at bank and in hand Net current assets Creditors: amounts falling due after more than one year 12 Net assets Income funds Unrestricted funds - designated Unrestricted funds - general |
2020 £ 110,460 |
£ 110,460 (370) 110,090 36,735 73,355 110,090 |
2019 £ 122,642 |
£ 122,642 (370) 122,272 43,257 79,015 122,272 |
|---|---|---|---|---|
The financial statements were approved by the Trustees on 19 May 2021
Rev'd Canon F Green Trustee
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
Charity information
Parochial Church Council of St Peter's Darwen is a charity with expected status given by the Charity Commission as a Parish within the Diocese of Blackburn.
1.1 Accounting convention
The financial statements have been prepared in accordance with the St Peter's [governing document], 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 Republic of Ireland (FRS 102) (effective 1 January 2019)". The St Peter's is a Public Benefit Entity as defined by FRS 102.
The St Peter's has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the St Peter's. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees has a reasonable expectation that the St Peter's has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the St Peter's.
1.4 Income
Income is recognised when the St Peter's is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the St Peter's has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
Legacies are recognised on receipt or otherwise if the St Peter's has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Expenditure
Resources expended are allocated to the particular activity where the cost relates directly to that activity (in accordance with the SORP). Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resource.
Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requir e ments.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the St Peter's contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the St Peter's accounting policies, the trustees is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
3 Donations and legacies
| UnrestrictedUnrestricted Unrestricted funds funds funds general general d esignated 2020 2019 2019 £ £ £ Donations and gifts 54,162 68,493 - Grants Received - 1,851 62,574 54,162 70,344 62,574 Donations and gifts Covenants & Gift Aid 36,188 39,951 - Income Tax Recoverable 11,446 11,225 - Collections 2,119 5,749 - Donations 4,409 11,568 - 54,162 68,493 - Charitable activities 2020 £ PCC Fees 14,665 Other trading activities Unrestricted Unrestricted TotalUnrestricted Unrestricted funds funds funds funds general d esignated general d esignated 2020 2020 2020 2019 2019 £ £ £ £ £ Fundraising events 2,088 236 2,324 7,010 5,086 |
Total 2019 £ 68,493 64,425 132,918 39,951 11,225 5,749 11,568 68,493 2019 £ 17,229 Total 2019 £ 12,096 |
|---|---|
4 Charitable activities
5 Other trading activities
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
6 Investments
| Unrestricted | Unrestricted | Total | Unrestricted | Unrestricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds |
funds | funds | |||
| general | d esignated | general | d esignated | |||
| 2020 | 2020 |
2020 | 2019 | 2019 | 2019 | |
| £ | £ |
£ | £ | £ | £ | |
| Income from listed | ||||||
| investments | 337 | 5 |
342 | 662 | 499 | 1,161 |
7 Other income
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| general | general | |
| 2020 | 2019 | |
| £ | £ | |
| Other income | 245 | 1,433 |
| Magazines | 765 | 50 |
| Parish Lettings | 658 | 1,929 |
| 1,668 | 3,412 |
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
8 Charitable activities
| Ministry - Contributions to Stipends & Diocesan Quota Ministry - Clergy Expenses Ministry - Housing Costs Ministry - Other Costs Church Running Expenses Organist's Honoraria Major Repairs and Equipment Share of governance costs (see note 9) Analysis by fund Unrestricted funds - general Unrestricted funds - designated Support costs Support costs Governance costs £ £ Accountancy - 582 Printing and Stationery - 2,449 Sundries - 1,200 Trading Costs - 1,174 - 5,405 Analysed between Charitable activities - 5,405 |
2020 £ 582 2,449 1,200 1,174 5,405 5,405 |
2020 £ 51,081 800 2,749 507 11,961 2,660 10,180 79,938 5,405 85,343 78,580 6,763 85,343 Support costs Governance costs £ £ - 582 - 3,124 - 1,311 - 4,037 - 9,054 - 9,054 |
2019 £ 58,627 765 2,566 946 19,686 3,420 38,560 124,570 9,054 133,624 100,410 33,214 133,624 2019 £ 582 3,124 1,311 4,037 9,054 9,054 |
|---|---|---|---|
9 Support costs
Governance costs includes payments to the independent examiner of £ 582 (2019- £ 582 ).
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the St Peter's during the year.
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PAROCHIAL CHURCH COUNCIL OF ST PETER'S DARWEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
11 Employees
There were no employees during the year.
12 Creditors: amounts falling due after more than one year
| Other creditors 13 Analysis of net assets between funds Unrestricted funds Designated funds 2020 2020 £ £ Fund balances at 31 December 2020 are represented by: Current assets/ (liabilities) 110,460 - Long term liabilities (370) - 110,090 - |
2020 £ 370 TotalUnrestricted funds Designated funds 2020 2019 2019 £ £ £ 110,460 122,642 - (370) (370) - 110,090 122,272 - |
2019 £ 370 Total 2019 £ 122,642 (370) 122,272 |
|---|---|---|
14 Related party transactions
There were no disclosable related party transactions during the year (2019 - none).
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