2021-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Christ Church Higher Bebington

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

						Page
General Information
Statement of	PCC's responsibilities					II
Independent	Examiner's	Report				III
Statement of	Financial	Activities (SOFA)				IV
Balance Sheet						V
Notes to the Accounts
Note 1		Accounting Policies				VI
Note 2		Incoming Resources				VII
Note 3		Resources Expended				VIII
Note 4		Clergy Costs				IX
Note 5		Church Running Expenses				Ix
Note 6		Church Repairs and Improvements				Ix
Note 7		Upkeep of Churchyard				Ix
Note 8		Community Centre Income			& Expenditure
Note 9		Church Management	&	Adminstration		XI
Note 10		Grants Paid				XI
Note 11		Fund Raising Activities		& Events		XI
Note 12		Special Efforts				XI
Note 13		Tangible Assets and Depreciation				XII
Note 14		Debtors				XII
Note 15		Investments				XIII
Note 16		Cash at Bank				XIII
Notes 17and 18		Creditors				XIV
Note 19		Movements in Restricted		Funds		XV

											I/nrestricted	Restricted	Total	ro/a/
										Nots	Funds	Funds	202 "I	2020	Additional	information
A Incoming	Resources
A1 Incoming resources from			generated		funds A1a Voluntary income A1b Activities for generating funds A1cInvestment income					2a 2b 20	127478	11716 7163 596	139194 7163 596	180304 3333 783
A2 Incoming resources		from	charitable		activities					2d	7827	13301	21128	21681
A3 Other incoming resources										26	8837	17860	26697	33297
					Total incoming				resources		144142	50636	194778	238388
BResources Expended 81 Costs ofgenerating funds					B1aCosts of generating voluntary 81b Fundraising trading: cost of				income	3a 3b	77 0		77 0	76 56
					goods sold and	other costs
					81cInvestment	management	costs			30
B2Charitable	activities									3d	117307	81294	198601	22/586
B3Governance	costs									38	0	0	0	0
B4Other resources expended										3f	0	0	0	0
					Total resources				expended		117384	81294	198678	22/ ms
	Net	incoming/outgoing resources before						transfers			26758	-30658	-3900	17680
C Transfers					Gross Iransfers	between funds				19			0	0
					Net Incoming/outgoing resources						10014	-13914	-3900	/7680
					before other recognised gains				and losses
D Other recognised		gains/losses
D1 Gains on revaluation		offixed assets			for								0	0
		the charity's		own use
D2 Gains/losses	on investment		assets							15	0	2738	2738	1245
D3Actuarial gains/losses		on defined									0	0	0	0
	benefit pension			schemes
					Total	ofrecognised		gains/losses			0	2738	2738	1245
					Net movement	in funds					10014	-11176	-1162	/8825
E Reconciliation ofFunds					Total funds brought forward					19	107387	938710	1045097
					Total funds carried			forward		19	117401	927534	1044935

As at 31 De	c	embe	r		2021
								Unrestricted		Restricied			Total	Total
						Notes		Funds			Funds		2021	2020
A Fixed assets
A1 Intangible assets													0	0
A2 Tangible assets							13				889510		889510	910018
A3 Heritage assets									0		0		0	0
A4 Investments							15		0		22089		22089	19351
					Total fixed assets				0		911599		911599	929367
8 Current assets
B1 Stoclcs and work-in-progress									0		0		0	0
B2 Debtors							14		1752		2910		4662	4363
B3Investments											0		0	0
B4Cash at bank						16			121951		46161		168112	156756
			Total current assets						123703		49071		172774	161139
C Liabilities
Creditors: Amounts		falling	due		within one year	17			6302		2786		9088	13059
				Net current assets					117401		46285		163686	146oeo
Creditors: Amounts		falling	due		2 to 10years	18					30350		30350	31350
		Total			Net Assets			117401		927534		1044935		1046097
Represented				by:
PCC Funds
	Unrestricted					19		117401					117401	107387
		Restricted				19					927534		927534	938710
Total		PCC	Funds					117401		927534		1044935		1046097
~Le acies
ln the terms ofthe Will {Grant ofProbate issued						on 2January 2020)ofthe late					Henry Noel William Fletcher (of77 Mill
Road, Higher Bebington),			who died on 17January 2039,the PCC has been left a								one-twentieth		share of his	estate.
On 9June 2020,	the Executors made an interim					payment	to the PCCofE15,357.
On 10September		2021, the		Executors made a second interim				payment to the		PCC ofE10,000.
As yet, despite enquiries,			we	do not have any definitive information					from the	Executors as		to the final payment or when it is
likely to be paid;	however,		the		PCC is likely to benefit by a sum ofa few thousand						pounds.	Given the uncertainty, nothing
from the estate is		shown in these accounts.

For the year ended 31 December 2021
1 Accounting Policies
1.1 Basis of Financial Statements The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance wilh applicable accounting standards and the current Statement of Recommended Practice, Accounling and Reponing by Charities and applicable accounting standard FRS102.
The financial statements have been prepared under ihe historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which ihe PCC is responsible in law. They do nol include the financial statements ofchurch groups that owe their main affiliation to another body or Ihose lhat are informal gatherings of church members.
1.2 Fund Accounting
Endowment Funds Christ Church Higher Bebington PCC does nol benefit from any endowmenl funds and so there is no reference to such	funds in these accounls,
Restricted Funds
Restricled funds comprise revenue donations or grants for a specific PCC activity intended by the donar.
Unrestricted Funds
Unrestricted funds are income funds that are to be spent on lhe PCC's general purposes.
Designated Funds Christ Church Higher Bebington PCC has no funds which are designated and thus no such information will be found in these accounts.
1.3 Incoming Resources Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received, User contributions to the running of the Communily Centre are recognised as Ihey become due. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due ere
readily quantifiable. Dividends are accounied for when declared receivable; interest as and when accrued by the payer.	All incoming resources are
accounted for gross.
1.4 Resources Expended Grants and donations are accounted far when paid aver or when awarded if thai award creates a binding or canslruciive diocesan parish share expected to be paid over is accounted for when due. All other expenditure is generally recognised	obligation on Ihe PCC. when it is incurred and		The is
accounted for gross.
1.5 Fixed Assets Consecrated and benefice property is not included in lhe accounts in accordance with s.10(2)(a)and (c)of the Charities	Act 2011.
Movable church furnishings hald by the vicar and churchwardens on special trust for ihe PCC and which require a Faculty for disposal are inalienable property and are listed in Ihe church's inventory which can be inspected at any reasonable time. For anything acquired prior to2000 there is insufficient cost information available and therefore such asssls are not valued in the financial sialemenls.
Tangible fixed assets for use by the charity are capitaiised if they can be used for more than one year and cost at least f1,000.They are valued			at
cost or else, for gifle-in-kind, al a reasonable asiimaie af their open market value on receipt,
Depreciation is calculaled lo write off the capitalised cost of fixed assets less their currently anticipated residual fair value	aver iheir estimated	useful
lives as follows;
Land Ntl
Buildings 50years
Buildings (wooden) 8years
Office equipment 4 years
Garden equipmenl 2 years
1.G Investments and short-term deposits Investments quoled on a recognised stock exchange, orwhose value derives from them, are valued al market value at the year-end.
Short term deposits are held as cash with the CCLA or at the bank.

Notes to the Accounts 2 Incoming Resources
															2021		2021	2021	2020
														Note	Unrestricted		Restricted	Total	Torsi	Additional	information
a) Voluntary income
Chrfsr Church Congreasf leo Giving
Direct to bank: Standing orders and		GAYE													72435			72435	72483
Envelopes																1265		1285	2394
Gift Aid lumpsums															3156			3156	922
Total	planned				giving			before Gift			Aid		claim		76676			76676	75799
Gift Aid Tax Reclaim - General															19099			19099	farez
								Total planned					giving		85975			95975	94581
Loose cash collections															4634			4634	34fg
						Total voluntary						giving			100609			100609	98000
Chrlsf Church ~ miscellaneous donar/one				snd	other		volunisry Income
Donations - General																		7587	8943
Donations -General via SUM-UP																		2942	0 On-line	donations
Donations - Community Centra operations																	0	0	1184
Donations - Churchyard																	505	505	0
Donations - Fabric Fund																	6360	6360	5524
Gift Aid Tax Reclaim- Fabric Fund																	1396	1396	1410
		Total			miscellaneous					donations					10529		8263	18792	15061
christ church Community Centre project
Donations - General																	2675	2675	3780
Gift Aid Tax Reclaim - Community Centre																	468	468	771
Community					Centre excluding							grants					3143	3143	4551
Organ Project Income
Donaiions																	310	310	825
									Organ		Project						310	310	825
Legacies
Lsgscylnccme															16340			16340	81867
				Total Voluntary						Income					127478		11716	139194	faozc4
b) Activities for generating funds
Fund-raising aclivities and events (new			Community					Centre)						11			1238	1236	12IB
Fund-raising - Organ Project														11			0	0	f95
Special charitable efforts (genera0														12			5925	5925	fszf
Total from activities for generating											funds						7163	7163	3334
c)Investment income
Bank interest and dividends -Fabric	Fund																533	533	889
Bank interest and dividends - Churchyard																	44	44	87
Bank interest and dividends - Community				Centre													19	19	38
		Total			Investment					income							596	596	yaz
d) Incoming resources from charitable	activities
to further the PCC's objects
Services provided by the PCC for which			fees		are payable:
- Church Services and administrative	activities				(PCC			fees)							6101			6101	7551
- Use of organ for weddings and funerals															766			766	818
- Church heating															756			756	912
-Music licence															204			204	252
Magazine income																0		0	2OO
Community Centre - User Contributions														Ba			13301	13301	11948
Total Income	from charitable								activ)068						7827		13301	21128	2faaf
e) Other incoming resources
Grants for Community Centre: Men in	Sheds																0	0	roooo
Grant for Community Centre: Men in Sheds																	350	350	35O Bsnevily
Grant for Community Centre: Men in Sheds																	1148	1146	0 Co-op
Grants (Misc): Wirral Borough Council	for		Chrislmas				Lunch		Project								600	800	f57
Grani (Defibrilletor): Wirral Borough Council																	0	0	1970
Grant (Discretionary for Community Centre): Wirral						Borough Council											0	0	f0000
Grani - Wirral Borough Council - Wirral	Together Fund																2660	2660	0
Grant ~ Winal Borough Council- Road	To		Recovery			Grant											5000	5000	0
Grant - Liverpool City Region - Hospitality			Top Up Grant														3750	3750	0
Grant - Liverpool City Region - Additional		Restrictions						Top	Up Grant								1200	1200	0
Grant (Social Outreach activities); Co-op		Academy															0	0	270
Grant - ASDA Foundation																	399	399	o
Grant: Chester Diocesan Board of Finance																		0	2000
Grants: HMRC Job Retention Scheme															4054		0	4054	4693
Grants: LPOW- Church fabric (VAT)																	650	650	0
Grants: LPOW —Electrical IVAT)																	0	0	3401
Grants: LPOW - Organ Project (VAT)																	0	0	458
Grant - for Community Centre																	1903	1903	0
Grant - anonymous															4000			4000	0
Other															763			763	0
Total Other				incoming resources											8837	17860 26697			33287
Total			Incoming					Resources							144142	50636 194778 239398
					Total		Gift Aid reclaim											20965	20983 HMRC
Total grants from	LPOW scheme							to offset VAT										650	3857 Listed Places of Worship Scheme

					2021	2020
4 Clergy Costs
Clergy working expenses					1472	649
Secretarial support*					6608	9931
tlicerage expenses:
Council Tax					2840	2711
Electricity &gas (Vicar's Study and public areas)					469	1037
Telephone and Broadband					487	1677 5500 credit		note		from BT in 2020 reduced the				2021 charges
Water (United Utilities)					509	513
Visiting clergy					216	299
			Total		14601	17007
*During the year, to support the clergy,		the PCC employed		one	person in the role of Parish Secretary					on a part-time		basis
5 Church Running Expenses
Insurance					4642	4598
Heating (gas)					2631	2992
Lighting (electricity)					944	721
Maintenance and Minor Repairs					2162	2354
Upkeep ofservices					1356	4505
Water					0	9 Working	through			a credit from United			Utilities
			Total		11765	15176
6 Church Repairs and	Improvements	(Fabric	Fund)
Miscellaneous					306	1209 External	store
Furnishings					3278	9 New furniture			at west end etc
Upgrades to electrical	installation				2347	0 Work following			on from the 5		year electrical inspection
Organ Restoration project					0	2740
Lighting project					0	20567
Audio-Visual project					2617	17512 Completion		of	project started		in	2019
Total Expenditure					8548	42027
7 Upkeep of Churchyard
Maintenance charges					4261	4000
Materials, servicing, petrol, oil etc					1486	270 Petrol elc;	servicing			lhe lawn tractor
projects					5745	1035 Fencing; Storage facility electrics					etc; tree		clearance;	skip hire; etc
		Total Expenditure			'I1494	5305

								2021	2021	2020
Office costs								2538		2621			Telephone (moved away from	BT), broadband, photocopier
Stationery									495	356
Miscellaneous								1968		4444
							Total	5001		r421
10Grants Paid
								2021		2021	2021	2020
								Unrestricted		Reslricied	Total	rdfsi
s) Local charfties Alder Hey Children's Charity Friends ofChester Cathedral									25	2300	2300 25	0 25	Because af the coronsvirus, arrangements for the Rose	the usual succession Queen did not occur during 2020.
Claire House Children's Hospice Forum Housing Association, Birkenhead										133 0	133 0	0 250	In turn, that meant that no donation was made from Rose Queen generated funds during 2020. During 2021,the retiring
Thomas Robinson	Charity,				Higher Bebingtan					211	211	0	Rose Queen (Charlotte Mlllington) presented s cheque for
													82300to the Alder Hey Children's Charity.
b) National charities
Church ofEngland	Children's					Society	(CECS)			129	129	300	Christingle
Macmillan Cancer Support										395	395	0
Mary's Meals										0	0	300
Royal British Legion,		Higher			Bebington					15	15	230	we ectuesy eeni E245ee Ihe 2020 cheque rer E2sa wee never presented
c) Overseas charities
Christian Aid										2042	2042	100
Medecins Sans Frontieres										200	200	0
YEMEN Appeal										1000	1000	0
				Total grants paid				25		6425	5450	1205
11Fund-raising		activities					tt( events supporting the Community						Centre and Services provided
								2021		2021	2D20
								Unrestricted	Restricted Restricted
100Club										1238	f1T3
Sales ofcakes, pica	and		preserves							0	240
				Total Fund			Raising			1238	1413
12Special Efforts			Income
										2021	2020
									Reslricted Restricted
Christian Aid										2041	100
Chriislingle (CECS)										129	268
Claire House Children's		Hospice, Cialterbridge								133	0
Macmillan Cancer Support										395	0
Mary's Meals										0	278
Rose Queen										2105	1054
Royal Britis Legion,	Higher			Bebington						15	221
Thomas Robinson Charity										212	0
YEMEN Appeal										895	0
		Total				Special	Efforts			5925	1921

Investments
Ilovernents in the year:
Market value at 1 January 2021		19351
Add: Additions to investments	at cost	0
Less: Disposals at carrying	value	0
Add: gains on revaluation		2738
Market value at 31 December 2021		22089
Details ofholdings

Details of	holdings
				Price		Va/ue	Gain
			Holding	per Share	Value	st	on
			31 Dec 2021	31 Dec2021	31 Dec 2021	31Dec 2020	Revaluation
CBFChurch	ofEngland	Investment	Fund - Income Shares
Fabric Fund
Ref609146	001S		844.52	2338.67	19751	17302	2448
Churchyard	Fund
Ref609146	002S		100.00	2338.67	2339	2048	290
			Total		22089	19351	2738

					Account Number	31 Dec 2021	31Dec 2020
Current Accounts - HSBC
PCC General Account					01466909	27220	31189
Community Centre Operations			Account		01466917	7963	4239
Planned Giving Account					61043358	1055	860
100Club Account					61043374	556	318
				sub-total		36794	seeoe
Capital Accounts
Fabric Reserve Account	-	HSBC			51070916	72298	60376
Fabric Reserve CBF					60914001D	46513	45987
sub-total:			Fabric Fund			118811	106363
Community Centre Capital		Account		- HSBC	71059998	5089	6373
Community Centre CBF					60914002D	7418	7414
sub-total:	Community			Centre		12507	13787
				Total		168112	156756
CBF = Church of England		Central Board of Finance
Total cash investments		with CBF				53931	53401

Movements in restricted	funds dur	ing 2021
		8 el b/fwd							Revaluation			Bel	c/fwd
		1Jan 2021	Income	Expenditure		Depreciation				ofAssets	Transfers	31 Dec 2021
Fabric Fund		17052	3001		8549					2448	5799		19751
Churchyard		12702	549				1332			290	-9670		2339
Community Cenlre		899363	34911		41484		23504				20815		890101
Fund forSt Paul's Project		6250	6250										12500
Special charitable efforts		3343	5925		6425								2843
Total Restricted Funds		938710	50636		56458		24836			2738	16744		927534
unrestricted	Funds	107387	144142		117384						-16744		117401
Total PCC	Funds	1048097	194778		173842		24836			2738	0	1044935
NOTES
Fabric Fund
All the cash reserves in the Fabric Fund were expended on the			church fabric	and	fittings; hence the		remaining			funds at the	year end are	purely
the Investment assets;	see Note 15.Also note that expenditure		on the church fabric, fittings			etc is	not capitalised.
~dt t d
The Garden Machinery	facility was constructed at the end of2020 and is capitalised; see Note 13.Depreciation									has been charged from 2021.The
remaining Restricted balance equals		the value ofthe investment	assets; see Note 15.
~Cit C t
The Community Centre	expenditure	includes E23,504for depreciation as shown			in Note 13.
Fund for St Paul's Pra'ect
During 2020, ES000was anonymously		given to support the St paul's project.		On	this El 250	Gift Aid was claimed. A further					ES000plus E1250
Gift Aid was given anonymously during 2021 bringing the total to E12500.At				the time that these donations				were made, there was a general
expectation that a pastoral Scheme joining Christ Church Higher			Bebington with St paul's Tranmere				would be		implemented		during 2021.Far
various reasons, this is now viewed as being unlikely and the donor will be consulted during 2022 as to how								we should proceed in the new
circumstances.

Note 20	Note 20	Note 20	Note 20	Note 20
This page does not form part ofthe Annual Accounts but illustrates income and expenditure of Christ Church Higher Bebington including					the impact ofcoronavirus on the Community Centre.				the "routine"
These figures exclude income from legacies, fundraising			and grants			not related the	the	pandemic	or day-to-
day operations. Also excluded is capital expenditure.
						Actual	Actual
						2021		2020
						r'
Income
a)	Voluntary Giving Bank Direct (Standing Orders) Envelopes Gift Aid Lump-sums Gift Aid Tax Reclaim					72435 1285 3156 ~ 19099		72483 2394 922 18782
	sub-total,		Planned	Giving		95975		94581
	Loose Cash					4634		3419
	Donations					7587		6843
	Donations via SUM-UP					2942		0
	Total Voluntary Giving					111138		104943
d)	Charitable Activities PCC fees, church heating etc					7827	.	8733
	Community Centre User Contributions Total Charitable Activities					13301 21128		11848 21681
	Total Operating Income					132266		126624
Expenditure
	a) Costs ofgenerating voluntary income					74
	d) Charitable activities Church Running Expenses					14765		15178
	Churchyard upkeep Community Centre running expenses					5749 37104		5305 85203
	Magazine Production					0		45
	Clergy Costs Ministry: Diocesan Parish Share Organist &Choir Outreach; Young People Office Costs & Miscellaneous Expenditure					14602 68132 3338 2950 5001		17007 67624 1530 2792 7422
	Total Operating Expenditure					151715		152180
	Operating shortfall before exceptional	grants				-19449		-25556
Grants linked to Coronavlrus
	Grant - Wirral Borough Council for Christmas Lunch Project					800
	Grant - Wirral Borough Council - Wirral Together Fund					2660
	Grant - Wirral Borough Council - Road To Recovery Grant Grant - Liverpool City Region - Hospitality Top Up Grant Grant - Liverpool City Region -Additional Restrictions Top Up Grant Grant - ASDA Foundation					5000 3750 1200 399
	Grant - HMRC Job Retention Scheme					4054
	Total Coronavirus Grants					17863		16963
	Operating Shortfall after exceptional	grants				-1585		-8593

Deane	Deane	S nod —Parochial re	S nod —Parochial re	resentatives	resentatives	resentatives	ofthe lait		2020 —2023	2020 —2023
		Helen Byrne
		Rhona Snelson
		John Theobald	(died on 23 February				2022)
				Sub-total: 8
Elected re resentatives			ofthe lait
		Terry Cunningham
		Jane Dalziel —Co-opted			9June 2021 and re-appointed as PCC Secretary
		Tracy Evans - Co-opted		on 6 December 2021
		Nydia Gibson
		Mark Gleave
		Karen Lewis (died on 1		August 2021)
		Kate Lewis
		Victoria Midgley
		lan Millington —Lay Vice-Chairman (re-appointed							on	9June 2021)
		Paul Price
		Charles Van Ingen —Treasurer				(re-appointed		on 9June 2021)
				Sub-total: 10
Grand		total: 18(17from	2August		2021,	then	18from	6 December 2021, then 17from			23
February 2022)
De	ut	Churchwardens
At the meeting ofthe PCC held				on 9June 2021,the following						people were appointed	Deputy
Churchwardens:
		Rose Rogers
		Rhona Snelson
		Diane Shaw
Sides		eo le for 2020 —2021 a			ointed	at the PCC meetin				held on 9June 2021
		Alan Abbott
		Liz Bird
		Gail Boisson
		John Boisson
		Terry Cunningham
		Rob Evans
		Tracy Evans
		Derek Fogg
		June Fogg
		Nydia Gibson
		Graham Loach
		Jill Loach
		Barbara Mayers
		Fiona Murphy
		Beverley Price
		Judith Renton
		Joan Rippon
		Diane Shaw
		Mike Thorne
		Janet Wallace
		Jim Wallace
		Linda White
		Helen Young

100Club Organiser
Child Protection and Safeguarding	Officer
Church Website co-ordinator
Eco Church Development
Electoral Roll Officer
Flag Captain
GDPR Co-ordinator
Parish Legacy Officer
Recorder —Community Centre Loans 8 Lump Sum Donations
Recorder —Organ Project Loans	8 Lump Sum Donations
Recorder —Envelopes
Recorder —Standing Orders
Relief Count Supervisor
Safety 8 Security Officer
Social Media Co-ordinator	(except CCHB website)