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2020-12-31-accounts

Risk level Mitigation
Declining Medium The PCC and the churches continuously monitor the financial
congregations viability ofeach church. Each church has a responsibility
to
and supporters— maintain
its own building
and to contribute tothe costs ofthe
Reduced income clergy through the Parish Offer. Ifthere were concerns about
financial
viability these would be raised
with the Archdeacon
and discussed
with the local community
to find a way forward.
Declining Medium Each church
is responsible
for finding volunteers to fill these
congregations roles. The specific minimum
roles to be filled are those
and supporters— responsible tothe PCC for looking after health and safety,
Lack of buildings
and grounds, assets and building security (normally
volunteers the Churchwarden).
The other necessary
role isthe Treasurer.
Failure ofa community
to find individuals
to fulfil these roles
would be referred tothe Archdeacon.

Repairs needed Repairs needed Medium Every 5years each church has an independent
Quinquennial
to church Report which assesses the church
buildings
and details work
buildings that will need to be done. Each church District Church Council
(DCC), along with the local community
is responsible
for
contributing
tothe costs ofproviding
clergy (the Parish Offer)
and looking after their church building.
Ifthe building cannot
be maintained
to a safe standard
then it will be closed either
temporarily
or permanently.
Risk tothe
viability of
High The PCC and DCC are working through
the various options for
the future ofthe church. The continued
viability
will be largely
Middleton dependent
on practical support from the local community
in
church due to raising funds and applying for grants, with consideration
being
structural given to expanding the role ofthe building for community
use.
movement of The PCC has currently
closed the church.
the chancel
arch.

Unrestricted Restricted Endowment TOTAL FUNDS
Funds
f
Funds
f
Funds
f
2020
f
2019
f
INCOME Note
Tax efficient planned
giving
Other Planned
Giving
Collections at services
All other giving and voluntary
income
Gift aid tax recoverable
Legacies received
Grants received
Statutory Fees (weddings,
funerals, etc.)
Magazines,
bookstall and sundry sales
Fundraising
events
Dividends
and Interest
Other income
55,692
1,500
5,331
17,425
15,958
132,066
2,920
5,868
10,230
819
39,694
53
4,130
363
3,254
1,058
5,000
25,007
59,822
1,500
5,694
20,679
17,016
137,066
27,927
5,868
10,230
819
39,694
53
63,262
550
22,503
47,775
21,589
35,000
23,939
13,328
11,620
17,095
44,074
3
TOTAL 287,556 38,812 326,368 300,738
EXPENDITURE
Fundraising
Costs
307 307 2,005
Donations to charities
Diocesan Pai.ish Share contribution
5,411
96,388
363 5,774
96,388
10,803
92,713
Salaries / honoraria 12,362 32,813 45,175 45,494
Expenses (ofclergy, pastoral staff, etc.) 4,464 2,385 6,849 10,435
Mission and Evangelism 149 149 704
Church running
expenses
31,985 18,287 50,272 57,076
Church
utility costs
13,699 13,699 13,968
Magazine
Printing Expenses
10,661 10,661 9,850
Major Repairs to churches 3,417 3,417 17,519
New building work 1,900 1,900
TOTAL 177,326 57,265 234,591 260,567
NET GAINS/(LOSSES) ON INVESTMENTS 50,151 ( 5,&64) 44,287 82,607
NET INCOME/(EXPENDITURE) 160,381 ( 18,453) (5~) 136~ 122,778
TRANSFERS BETWEEN FUNDS ( 15,000) 15,000
NET MOVEMENT IN FUNDS 145,381 (3,453) (S~) 136,064 122,778
RECONCIUATION
OF FUNDS:
Total funds brought forward 969,549 117,544 344,545 1,431,638 1,308,860
Total funds carried forward 5&6 1,114,930 114,091 33$,681 1,567,702 1+31,638

FORTHE YEAR ENDED
31DECEMBER2020
2020 2019
E E
Recondliation
ofnet income/(expenditure)
to net cash flow from operating activities:
Net Income forthe year 136,064 122,778
Deduct interest income shown
in
investing activities ( 39,694) ( 44,074)
Deduct gains/add
back losses on
investments ( 44,28/) ( 82,607)
(Increase)/ decrease in debtors 3,940 13,205
Increase/ (decrease) in creditors 4,935 195
Net cash flow from operating
activities
60,958 9,497
Cash Flows from Investing Activities:
Payments to acquire investments ( 10,000)
Receipts from sales ofinvestments 15,000
Interest received 39,694 44,074
Cash provided
by (used in) Investing
Activities 29,694 59,074
Cash Flows from Finandng Activities:
Repayment
ofborrowing
Cash used In Financing Activities
Increase (decrease) in cash in the
Cash atthe beginning ofthe year
year 90,652
357,472
68,571
288,901
Total Cash atthe end ofthe year 448,124 357,472
Relating to:
Cash at bank and in hand 448,124 357,472
Bank overdrafts
included
in creditors payable within one year

INVESTMENTS
2020 2019
E E
CBFInvestment Fund 1,061,860 1,019,336
COIF Investment Fund 34,581 22,818
Value asat31December 1,096,441 1,042,154
Movements
in the year:
Market value 1January 1,042,154 974,547
Purchases
less (Disposals)
Income reinvested
10,000 ( 15,000)
Net (loss)/gain during year 44,287 82,607
Market value 31December 1,096,441 1,042,154
ANALYSIS OF NET ASSETSBYFUND
Unrestricted Restricted Endowment
Fund Fund Fund Total
E E E E
Investments 757,760 338,681 1,096,441
Current Assets 370,491 114,091 484,582
Current
Liabilities
(13,321) ( 13,321)
Fund Balance 1,114,930 114,091 338,681 1,567,702
Unrestricted Restricted Endowment 2019
Fund Fund Fund Total
E E E E
Investments 697,609 344,545 1,042,154
Current Assets 2&0,326 117,544 397,870
Current Uabilities (8,386) ( 8,386)
Fund Balance 969,549 117,544 344,545 1,431,638

Balance Income Expenditure Transfers Gains Balance
1.1.20 and 31.12.20
Losses
f
Total Unrestrkted
funds
969,549 287,556 (177,326) (15,000) 50,151 1,114,930
Restricted funds
(a) Church buildings and churchyards 50,154 12,494 (18,836) 43,812
(b) Music in Kirkby Lonsdale church 4,670 (1,722) 2,948
(c) Donations received for charities 363 (363)
(d) Family Project 46,782 24,178 (33,583) 15,000 52,377
(e) Friends ofSt Mary' s 14,013 1,684 (1,499) 14,198
Small funds E2,000or less 1,925 93 (1,262) 756
Total Restricted funds 117,544 38,812 (57+65) 15,000 114,091
Permanent
Endowment
Fund
(f} Hutton Roof church 344,545 (5,864) 338,681
Total Funds 1,431,638 326,368 (234,591) 44,287 1,567,702
Notes on restricted funds