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2021-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF KIRKBY STEPHEN WITH MALLERSTANG, CROSBY GARRETT AND SOULBY

(Charity Number 1132029)

ANNUAL ACCOUNTS AND TRUSTEES REPORT FOR THE PERIOD ENDED

31 st DECEMBER 2021

ADMINISTRATIVE INFORMATION

The Parochial Church Council of the Ecclesiastical Parish of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby (PCC) is part of the Diocese of Carlisle within the Church of England and is registered on the Register of Charities wef 7[th] October 2009, No: 1132029.

The correspondence address is: The PCC Secretary, Lunesdale, Rowgate, Kirkby Stephen CA17 4SP. (Changed 16/05/21)

The charity does not have a constitution, but its status is established under sections 2 and 3 of the Parochial Church Council (Powers) Measure 1956.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll.

The full PCC met eight times during the year (twice via Zoom) for general business, with an average attendance level of 63%. In addition, discussion of future ministry provision in our benefice required no less than nine additional meetings: the Archdeacon attended two, the Rural Dean three of these. Of these, one was a Standing Committee meeting, two were PCC meetings, three were Joint Benefice PCC meetings with Brough; and two were open Joint Benefice PCC meetings attended by other congregation members. It is hoped to be able to start the recruitment to a stipendiary clergy post around Easter 2022.

PCC members who were serving as at 31[st] December 2021

Vicar: Vacant Wardens: Jean Hill, Ian Allonby, Stuart Johnstone, Glenys Lumley, Alan Coates Representatives Rosemary Turner, Martin Holdgate ( Member of the Diocesan Synod), Alan on the Deanery Coates Synod: Elected Shiela Haughey, Cathy Prime, Rebecca Cowling, Glenys Lumley (Vice Chair) Members Kathleen Robinson , Rob Paisley, Claire Lumley, Gordon Hutton, David Whitehead, Maggie Heath, Alan King (Elected 16/05/21), James Kidd (Resigned 16/05/21) Ministry Team Rev’d Canon Carole Marsden, Rev’d Jean Wright, Rev’d Judy Polkinhorn

AIMS AND PURPOSE

The PCC has the responsibility of cooperating with the incumbent in promoting within the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of all the church property within the Ecclesiastical Parish of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby.

OBJECTIVES AND ACTIVITIES

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we continue to maintain the fabric of our Churches.

ACHIEVEMENT AND PERFORMANCE

Worship and Prayer

The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. Normally Kirkby Stephen Parish Church holds a said service twice a month, a choral service every Sunday and additional services at times of festival. St Mary’s, Mallerstang has 2 services a month and Crosby Garrett has 1 service. Week-day services are also held in our churches.

All are welcome to attend our regular services. At present there are 110 parishioners on the Benefice Electoral Roll. 1 name was added during the year and 2 were removed either through death or because they moved away from the parish. (These are figures from April 2021. Update due early April 2022) The average weekly attendance, counted during October, was 36.

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God

for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping. We have celebrated 3 baptisms and 3 weddings; and held 16 funerals and one blessing of a grave in our churches this year.

Kirkby Stephen Parish Church

We continue to share our church with the Roman Catholic community who held regular services on Saturday evenings or Sunday when lockdown rules permitted.

Some congregation members who are vulnerable continue to access local and national Sunday services on YouTube, TV or church websites

As Covid regulations eased, we were able to welcome Primary School children back into church for Experience Harvest and Experience Christmas events. But regular ‘Messy Church’ events at the Primary School were put on hold. The Primary School held a Christmas service in church

Regular events, such as the ecumenical Remembrance Service and Christmas celebrations (Carols in the Mart, Service of Nine Lessons and Carols, Christingle) all made a welcome return and were well attended.

St Mary’s

Services have resumed to Communion and Matins each month. Attendance has averaged 7-10 We were able to organise an Anthology Service this year at Christmas; it was enjoyed by a good audience of thirty. Hopefully we shall be returning to our special services as Covid abates.

St Andrew’s

Due to the pandemic the Church was closed from January and monthly celebrations of Holy Communion resumed at Easter. Evening Prayer resumed in June until August. In addition, Holy Communion was celebrated at Ascension Day; Pentecost; The Transfiguration with a Deanery Solemn Eucharist when Bishop Peter Ramsden presided; Christmas Eve Celebration when children built up the Crib; St Andrew’s Day.

Other worship included Night Prayer, held at Mains View once in Lent and three times in Advent; an Ecumenical Walk of Witness on Good Friday with short service in the Church Yard; Joint Services with the United Chapel at the Chapel at Harvest; Remembrance Sunday; and a Carol Service with Children’s Nativity.

Soulby

The village church has been closed for many years but a Christian presence was still maintained in the village. When regulations permitted, ecumenical Prayer in the Community took place on the first Tuesday of each month in the Village Hall at which everyone was welcome to share Morning prayer from the Iona Community.

Financial Review

The income and expenditure for the year are shown in the Financial Statements.

The charity's financial position remains sound in spite of some Covid-related loss of income due to lack of fundraising events at the Parish Church and St Mary’s; and fewer external visitors.

The Treasurer’s Report contains further details

Reserves Policy

The Trustees recognise that reserves are needed to manage cash flow delays where income arrives later than expenditure. Cash in the bank at any one time is normally sufficient to cover such delays. The Trustees will regularly consider the levels of current and expected income and expenditure and assess the level of cash reserves required to meet any shortfalls in cash receipts over payments.

Approved by the Trustees on 24 February 2022 and signed on their behalf

………………………………………………….. Vice Chair (G Lumley)

PAROCHIAL CHURCH COUNCIL

OF

KIRKBY STEPHEN WITH MALLERSTANG CROSBY GARRETT AND SOULBY

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Registered Charity Number 1132029

1

United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby Statement of Financial Activities For the period from 01 January 2021 to 31 December 2021

Unrestricted Restricted Endowment Total Prior year
funds funds funds funds total funds
Incoming resources
Incoming resources from generated funds - - - - -
Voluntary income 46352 10340 - 56692 59530
Activities for generating funds 1231 - - 1231 3001
Investment income 35 15889 - 15925 17476
Incoming resources from charitable activities 6905 - - 6905 5847
Other incomingresources 1117 1537 - 2653 615
Total income 55639 27766 - 83405 86468
Resources used
Cost of generating funds - - - - -
Cost of generating voluntary income 123 - - 123 227
Fundraising trading cost of goods sold and other costs - - - - -
Investment management costs - 1127 - 1127 2874
Charitable activities 58797 12643 - 71440 60548
Governance costs 1199 3521 - 4720 2610
Other resources used - - - - -
Total expenditure 60119 17291 - 77410 66259
Net income / (expenditure) resources before transfer -4480 10475 - 5995 20209
Transfers:
Gross transfers between funds - in - - - - 121628
- - - - -121628
Other recognised gains / losses
Gains/losses on investment assets - 131 - 131 -12242
Gains on revaluation,fxed assets,charity's own use - 8570 - 8570 -
Net movement in funds -4480 19177 - 14697 7968
Reconciliation of funds
Total funds brought forward 96378 616262 - 712640 704672
Total funds carried forward 91898 635438 - 727337 712640

2

United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby

Balance Sheet (Summary)

Balance Sheet (Summary)
As at As at
12/31/2021 12/31/2020
Fixed assets
Tangible Assets 310000 310354
Investments 70834 61962
380834 372315
Current assets
Debtors 7761 10003
Cash At Bank And In Hand 344438 336417
352199 346419
Liabilities
Creditors: Amounts Falling Due In One Year 5746 6095
5746 6095
Net current assets less current liabilities 346504 340324
Total assets less current liabilities 727337 712640
Liabilities
- -
Total net assets less liabilities 727337 712640
Represented by
Unrestricted
Unrestricted - General Funds 91898 96378
Designated
Restricted
Restricted - B Farrant 6802 5793
Restricted - Chancel capital 187 153
Restricted - Chancel inc 196 191
Restricted - Children's Fund 4069 4069
Restricted - Choir Fund 515 713
Restricted - Donations 1105 1105
Restricted - Fazackerley Coppock 1 103231 103231
Restricted - Giles Thompson 147 291
Restricted - Maintenance and Development Fund 32326 37758
Restricted - Mary Thompson Organ Fund 3602 3600
Restricted - P Norton 3419 3419
Restricted - Restoration 445 2385
Restricted - Restricted Fund 27908 17568
Restricted - Soulby Field 28798 28238
Restricted - Tithe Act Fund 1869 1771
Restricted - Vicar & Churchwardens fund 420818 405977
Fund Totals 727337 712640

Approved by he Parochial Church Council on 24th February 2022 and signed on its behalf by

G Lumley (Vice Chairperson)

3

United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby

For the year ended 31 December 2021

ACCOUNTING POLICIES

Basis of financial statements

The financial statements have been prepared under the Church Accounting Regulations 2006 together with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Repo by Charities and applicable accounting standards FRS 102.

which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Endowment funds are funds, the capital of which must be retained either permanently or at the PCC’s discre the income derived from the endowment is to be used either as restricted or unrestricted funds depending u the purpose for which the endowment was established in the first place.

an average balance basis.

Unrestricted funds are income funds which are to be spent on the PCC’s general purposes.

own use are abated in line with those assets’ depreciation charges in the SOFA. Designated funds remain unrestricted and the PCC will move any surplus to other general funds.

Incoming resources

legally entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are readily quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Resources expended

due. All other expenditure is generally recognised when it is incurred and accounted for gross.

Fixed assets

Charities Act 2011.

faculty for disposal are inalienable property, listed in the church’s inventory which can be inspected (at any reasonable time).

3

items of equipment with a purchase price of £500 or less are written off when the asset is acquired.

Investments are valued at market value on 31 December.

4

United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby

Analysis of income

Selected period: 01 January 2021 to 31 December 2021

Total Total
General Designated Restricted Endowment Thisyear Lastyear
Incoming resources
Incoming resources from generated funds
1010 - Planned giving - gift aided 22277 - - - 22277 22402
1012 - Planned giving - non gift-aided 5421 - - - 5421 3561
1011 - Tax recoverable 7085 - - - 7085 9984
1013 - Collections 2962 - - - 2962 1638
1015 - Donations - gift-aided one-of 1134 - - - 1134 10008
1016 - Ofertory box 1412 - - - 1412 436
1017 - Donations - other 6055 - 340 - 6395 11347
1018 - Legacies - - 10000 - 10000 -
1019 - Just Giving Donations 6 - - - 6 155
1030 - Special events - fund raising 1231 - - - 1231 404
1040 - Interest and dividends 35 - 2022 - 2057 2672
1045 - Income from investment properties - - 13868 - 13868 14804
1031 - Fund-raising - rest fund - - - - - 2597
Incoming resources from generated funds Totals 47618 - 26230 - 73848 80006
Incoming resources from charitable activities
1050 - Statutory fees 3116 - - - 3116 2242
1053 - Magazine advertising 1314 - - - 1314 1667
1054 - Magazine subscriptions 925 - - - 925 858
1057 - Rental income 1430 - - - 1430 1000
1051 - Extra Parish Fees 120 - - - 120 80
Incoming resources from charitable activities Totals 6905 - - - 6905 5847
Other incoming resources
1060 - VAT recoverable 1060 - 1537 - 2596 615
1061 - Other income 57 - - - 57 -
Other incoming resources Totals 1117 - 1537 - 2653 615
Incoming resources Grand totals 55639 - 27766 - 83405 86468

United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby

Analysis of expenditure Selected period: 01 January 2021 to 31 December 2021

Total Total
General Designated Restricted Endowment This year Last year
Resources used
Cost of generating funds
2062 - Printing of stewardship
envelopes 123 - - - 123 227
2028 - Investment Properties
Maintenance - - 1127 - 1127 2874
Cost of generating funds Totals 123 - 1127 - 1250 3101
Charitable activities
2015 - Diocesan parish ofer 34500 - - - 34500 24833
2016 - Other ministry costs 300 - - - 300 -
2020 - Cleaning 2712 - - - 2712 2304
2021 - Electricity 4078 - - - 4078 6982
2022 - Gas 2891 - - - 2891 1839
2023 - Repairs and maintenance 2017 - 4223 - 6240 3336
2024 - Security system 1338 - - - 1338 708
2025 - Fabric 603 - 4712 - 5315 4059
2026 - Churchyard 102 - - - 102 619
2030 - Insurance 7231 - 3367 - 10598 8412
2031 - Service expenses 449 - - - 449 462
2032 - Priests' expenses 300 - - - 300 173
2033 - Organ expenses 559 - - - 559 559
2034 - Choir expenses 110 - 197 - 307 107
2035 - Printing and stationery 933 - - - 933 1197
2037 - Management and
administration 264 - 144 - 408 205
2045 - Sundry epenses - - - - - 2661
2044 - Depreciation 354 - - - 354 2239
2028 - Investment Property
maintenance - - - - - -147
2029 - Water Rates 56 - - - 56 -
Charitable activities Totals 58797 - 12643 - 71440 60548
Governance costs
2071 - Independent examiner's
fee 576 - - - 576 503
2072 - Architect's fees 623 - - - 623 487
2073 - Land agent's fees - - 3521 - 3521 1619
Governance costs Totals 1199 - 3521 - 4720 2610
Resources used Grand totals 60119 - 17291 - 77410 66259

6

Notes to the financial statements for the year ended 31 December 2021

FIXED ASSETS

(a) TANGIBLE
Freehold land and buildings:
Cost
At 1 January and at
31 December
Depreciation
At 1 January and at
31 December
NBV
At 31 December
Church equipment:
Cost:
At 1 January
Additions
At 31 December
Depreciation:
At 1 January
Charge for year
At 31 December
NBV
At 31 December
Unrestricted
2021
£
30,000
Restricted
2021
£
280,000
Total
2021
£
310,000
Total
2020
£
310,000

-

-

-

-
30,000 280,000 310,000 310,000

8,176
-
8,176

6,903
-

15,079
-

15,079
-
6,903 15,079 15,079

7,822
354

6,903
-

14,725
354

12,487
2,238
8,176 6,903 15,079
14,725

-

-

-

354

The unrestricted freehold land and buildings comprise Church House, Kirkby Stephen. Equipment consists of a printer, a tractor mower, the sound system, chairs and trolley and tables.

The restricted freehold land and buildings comprise those land and buildings known as D Farm and Duckintree House, Kaber, Kirkby Stephen. These came into the possession of the Church in 2002 on the cessation of the Mary Alderson, deceased, Trust under the terms of her will, at a value of £225,000. Also included are pieces of land at Nateby and Soulby which are let for grazing, valued at £55000.

(b) INVESTMENT Unrestricted Restricted Total
2021 2021 2020
£ £ £
Market value at 1 January - 61,961 74,044
Additions - 170 530
Unrealised revaluation gain/(loss) - 8,701 - 12,613

6

Transfer of Capital Market value at 31 December

uckintree

7

Notes to the financial statements

for the year ended 31 December 2021

DEBTORS AND PREPAYMENTS
Gift aid recoverable
VAT recoverable
Rent
Reimbursements
Interest receivable
Fees
Other
Prepayments
CREDITORS AND ACCRUED INCOME
Amounts falling due in one year:
Heat and Light
Cleaning
Priests' expenses
Professional fees
Rental income
Reimbursements
Other
DONATIONS MADE IN 2021
Children's Society
Bishops Harvest for the Hungry
Royal British Legion
Unrestricted
Restricted
Total
2021
2021
2020
£
£
£
4,087
5,875
498
-
2,710 3,253
-
67 85 123
284
90
30
229
433
4,966 2,795 10,003
Unrestricted
Restricted
Total
2021
2021
2020
£
£
£
1,845
888
288
144
150
-
1,034
1,038
-
67
159
3,383 - 2,229
256
192
491

8

Parochial Church Council of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby Restricted Fund movement

01 January 2021 to 31 December 2021

Fund
KIRKBY STEPHEN
CHIL - Children's Fund
CHOIR - Choir Fund
ORGAN - Mary Thompson
RESTR - Restricted Fund
TITHE - Tithe Act Fund
VCW - Vicar & Churchwardens fund
CROSBY GARRETT
BFar - B Farrant
Chancca - Chancel capital
Chancin - Chancel inc
Don - Donations
PNort - P Norton
Restora - Restoration
MALLERSTANG
F-C - Fazackerley Coppock 1
PCC Funds
Soulby Church trust
Giles Thompson
GRAND TOTAL
MDF - Maintenance and Development
Fund
Brought Forward
Movement
Carried Forward
4069
0
4069
712
-197
515
3600
2
3602
17568
10340
27908
1770
99
1869
405977
14841
420818
5792
1010
6802
153
34
187
190
6
196
1105
0
1105
3418
1
3419
2385
-1940
445
37757
-5431
32326
103230
0
103230
28237
561
28798
291
-144
147
616254
19181
635436
91898

Independent examiner’s report to the PCC of Kirkby Stephen Parish Church with Mallerstang, Crosby Garrett and Soulby

I report on the accounts for year ended 31[st] December 2021 which are set out on pages 1 to 8.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed

Dated

___ John Andrew, FCA 17-19 Market Street, Kirkby Stephen, Cumbria, CA17 4QS

Mallerstang

Kirkby Stephen

account and others for investments which would normally have been paid by direct debit.

yet due to Covid restrictions.

Crosby Garrett

been sent yet due to Covid restrictions.

,dependent examinerfs report to the PCC of Ktrkby Stephen Parish Church with Mallerstang, Crosby Garrett and Soulby st I report on the accounts for year ended 31 De￿mber 2021 which are set out on pages 1 to 8. Responsibillties and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe ACV). I report in respect of my examination of the Trust's accounts carried out under sectton 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examinerfs statement I have completed my examination. I confimi that no material matters have come to my attentK)n in Gonnection with the examination giving me cause to believe that in any material respect.. 1. accounting reconls were not kept Iri respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records" or 3. the accounts do not compty with the applicable requirements con￿MIr￿ the fomi 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 VEW which is not a matter considered as part of an independent examination. 4. the accounts have not been prepared in accordan￿ with the methods and principles of the Statement of Recommended practi￿ for accounting and reporting by charities {applicable to charith'es preparing their accounts in accotdance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no COn￿rnS and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed Dated 30 20 ? Z John Andrew, FCA 17-19 Market Street. Kirkby Stephen, Cumbria, CA17 4QS