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2021-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

Church Road Upton Wirral CH49 6JZ www.stm-upton.org.uk Email: office@stm-upton.org.uk

CHARITY NUMBER: 1132542

ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

CONTENTS

Pages

2 - 11 Annual Report 12 Independent Examiner’s Report 13 Statement of Financial Activities 14 Balance Sheet 15 Cash Flow Statement 16 – 26 Notes to the Financial Statements

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Administrative information

St Mary's Church Upton (Overchurch) is situated in Church Road, Upton, Wirral. It is part of the Diocese of Chester within the Church of England.

The Church office is on the premises: address

St Mary’s Church Office, 2 Church Road, Upton, Wirral, CH49 6JZ

Telephone no. 0151 677 1186.

Email: office@stm-upton.org.uk

Structure, governance and management

All members of the Parochial Church Council are Trustees. The method of appointment of PCC members is set out in the Church of England Representation Rules. The PCC consists of the Vicar and Associate Vicar, the Churchwardens and Treasurers, 15 members elected at the Annual Parochial Meeting which usually takes place in April, and similarly elected members of Deanery Synod.

Members of the congregation who live within the Parish boundaries, or who attend our services regularly, are eligible and encouraged to register on the Church Electoral Roll prior to the APCM each year. This then entitles them to vote and to be nominated for PCC membership. The Electoral Roll is completely revised every six years

PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds are spent. The full PCC meets on average six times a year.

Given its wide range of responsibilities, the PCC operates through a number of sub committees, each dealing with a particular aspect of church life. The committees at St Mary’s are:

PCC Standing Committee World Church Group Finance Management Group Centre Management Committee CAP Management Committee Fabric and Property Committee CYP Management Committee ECO Group Governance Advisory Group

Each committee includes a member(s) of the PCC, and provides minutes to report back to the PCC following each meeting. The minutes are considered and discussed, and recommendations made by the full PCC are taken back to the committees to be acted upon. Committees may include other church members not on the PCC, but on the electoral role, as required. In this way every PCC member is made aware of decisions taken by each specific committee. This is especially important for any financial implications of decisions made at committee stage.

The PCC is continually reviewing and updating policies and procedures, through the Governance Advisory Group, in line with guidance from the Church of England and the Charity Commission.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Trustees

PCC members are automatically trustees of the charity.

PCC members for year 2021/22

Ex Officio members : Incumbent : The Reverend Nicola Eastwood

Associate Vicar : The Reverend Alec Ham Churchwardens : Mr Paul Eddon Mr Mark Turner (retired APCM 27 April 2022) Mrs Alison (appointed APCM April 2022) Associate Warden : Mrs Alison Elliott (retired APCM 27 April 2022) Mr Mark Turner (appointed APCM 27 April 2022)

Elected members:

In accordance with Church Representation Rules, there are 15 elected members, 5 members being elected each year, at the APCM, for a three year term, with a maximum of two terms, thus ensuring a degree of continuity. Deanery Synod members are also PCC members.

Elected April 2018-21 (Retired APCM April 2021)

Mrs Helen Bray Mrs Jane Hill Mr Christopher Drake Mr Alastair Hamilton (resigned early 2021)

April 2019-2022

Mrs Ruth Richards Mrs Judith Cashin (resigned 2021) Mrs Christine Allen Mrs Fiona Williams Mr Paul Wilson

April 2020-23

Mr Richard Farrell Mrs Annemarie Gillet Mrs Rosalind Carter Mr Alastair Miatt

Appointed APCM 2021-2024

Miss Elizabeth Olsen Mr David Roberts Mrs Alison Elliott

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

Appointed APCM 2022 – 2025

Mr Paul Wilson Mrs Ruth Richards Mr Ken London Mr Martin Hallett

Deanery Synod (Elected 2018-21)

Mr Donald Cameron Mrs Linda Nicholls Mrs Gillian Brown Mr Martin Hallett Mrs Marianne Sunter

Appointed APCM 2021

Mr Graham Morris Mr Malcolm Haigh Mrs Moira Nelson

Elected 2022 – 2025 Mr Paul Wilson Mrs Ruth Richards Mr Ken London

Treasurer: Mr John Hughes Assistant Treasurer: Mr Donald Cameron (retired 31.12.2021) Mr Stephen Johns (appointed 31.12.2021) PCC Secretary : Miss Elizabeth Olsen (retired May 2021) Mrs Sian Turner (appointed May 2021)

Main Bankers: HSBC, 4 Dale St Liverpool

Independent Examiners: GRC Accountants 166 Banks Road West Kirby CH48 0RH

Making a difference wherever we are as we share faith for life in Christ

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

Aims and Purposes

St Mary's Church, Upton (Overchurch) is situated at the junction of Ford Road and Church Road, Upton, Wirral. It is part of the Diocese of Chester within the Church of England. It exists to promote the Christian faith through its five stated objectives, in accordance with the mission of the Church of England.

In accordance with these objectives, St Mary’s Parochial Church Council (PCC) has the responsibility for co-operating with the clergy and staff team, in promoting within our ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

Staff team

Clergy

Rev Nicola Eastwood Rev Alec Ham

Caretaker

Mr Derek Cashin (retired August 2021) Ms Sandra Fletcher (appointed 28 February 2022)

Administrators

Mrs Rhonda Anson Mrs Inga Lanigan

Pastoral Coordinators

Mrs Tracey Pugh Mrs Ruth Rawlings

0-18s team

Mrs Cat Farrell Miss Becca Johnson Mr Malcolm Kydd

Christians against Poverty (C.A.P.)

Mrs Moira Barker Mrs Jess Parkhouse

Premises

St Mary’s Parish Church complex and grounds St Mary’s Centre, Saughall Massie The Bank, Upton Village 43 Grafton Drive, Upton 10 Manor Drive, Upton Salacre Lane Graveyard

Cleaners

Mrs Karen Bradley Mrs Gretta Chadwick Mrs Di Collins

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

The PCC is also specifically responsible for the maintenance of the church building, its grounds, two graveyards, car park, and other buildings - currently church hall complex, The Centre, the Bank (youth centre in a former bank), and two houses which are rented out when not needed by church staff. Maintenance of all the buildings is overseen by the Fabric and Property Committee, and the resident caretaker. The committee plans a rolling programme of maintenance and improvement and arranges any necessary work identified in the diocesan Quinquennial church inspection. The church building in particular needs careful maintenance being Grade 2 listed.

The Centre in Saughall Massie, about a mile from the Parish Church holds services and activities mainly for people living in that area of the parish. It has its own congregation although there is some overlap with the parish church.

When planning church activities for the year, the incumbent and the PCC have to consider the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities for the advancement of religion. We aim to enable people in the parish and local area to live out their faith as part of our commitment to “Sharing Faith for Life”. We also enable our buildings to be used by the community for a variety of purposes, and our car park is normally available for general use during the day.

Objectives and Activities

Celebrating our faith through worship in the widest sense

The PCC is committed to enabling as many people as possible to worship and to become part of our church community, and an overview of worship throughout the parish is maintained.

Our aim is to make church services varied, relevant, helpful, and spiritually enriching to all who attend. We try to enable people to develop a deeper faith through participating in prayer, reading, music, learning from scripture, and the sacrament.

St Mary’s has been fortunate that its modern comprehensive audio-visual system which provides high quality sound, recording, lighting and visual facilities and expertise has been able to support the livestreamed services. The website, and Facebook page have continued to inform, encourage, and inspire our congregations and the local and wider community in their faith. Sermons, videos and bible study notes are available to view or listen to at leisure. This year we have continued to employ a Digital Ministry Assistant who has provided communications and IT support for services.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

Welcoming people and helping them belong to our Church family

It continues to be important that St Mary’s should constantly review and where necessary adopt activities to demonstrate the increasing relevance of the Christian message in people’s daily lives. This has been especially important during the Covid 19 pandemic. During 2021 the Church building was increasingly opened to activities although the use of masks and spacing of people in line with government rules/advice was adhered to, effectively restricting the number of people attending the building. The live-streaming of the 10.30am service was used by many people who felt it inappropriate to attend Church. Homegroups invariably met using Zoom. The pastoral team and assistants continued to support and help the needy and sick.

Groups and activities are in place to encourage people of all ages to connect with St Mary’s and to make friendships. The nature of such groups is fluid and adapted to specific needs and interests, including elderly, bereaved, toddler and carers, reading groups, new parents, Rainbows/Brownies and Guides, knitters/crafters, walkers, retired men, litter pickers, homegroups, Bible Studies, prayer groups. Many of these meet remotely, or contact has been maintained by telephone.

Some groups began to meet in smaller groups in gardens. The independent Pre-School Playgroup has continued for most of the year being an essential childrens facility, with its own designated entrance and exit doors. It has welcomed new families as usual through the year, and has its own Facebook page for communication. Some rooms have been hired by the NHS for weekly sessions for respiratory and breastfeeding clinics, those attending have been welcomed warmly by church staff and volunteers.

Becoming a healing community where people are helped in their pain and struggles

As a church we recognise that there are times when people need additional support and help, because of circumstances such as crisis, need, illness or bereavement. Throughout this year of pandemic the clergy and a large pastoral team have supported many needy or bereaved families, as well as those suffering physically and mentally, and the elderly and lonely during isolation. This year much of this has had to take place remotely or distanced one-to-one. There has been extended follow up in many cases.

Pastoral care and support has occurred in various ways including through homegroups, this year by Zoom or telephone, to learn about the Christian faith through Bible study, prayer and discussion, and especially to provide contact, healing and support to each other. The St Mary’s website has been used to provide daily prayer and words of encouragement, devotional material, and able studies. Similar material has been posted to those without internet access.

The elderly in particular have often felt isolation, depression and loneliness for much of the year, and any form of regular contact has been crucial for mental wellbeing. The Elder Branch group leaders have been especially careful to support their members, who mostly lack online media access, and need personal contact. They have provided distanced visits, phone-calls, cards and food gifts. In addition there are the following regular meetings; Our Place, Forget Me Not Café, Monday Makers, Midweek Service: all of these provide refreshments and companionship.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

Members of the congregation are encouraged to join a small group where they can find friendships, mutual support in personal and practical matters, and experience spiritual growth and development. We also employ two part- time Pastoral Coordinators, who are responsible for organising and co-ordinating a team of volunteers to assist the clergy in this vital area of work, ensuring needs are met in a caring, sensitive and efficient way. As well as this we have a team of itinerant licensed Communion Assistants who administer communion to those who are housebound in their own home or nursing home when necessary. This is greatly appreciated by those who receive such visits. We have a bereavement team who are members of the congregation who have been trained to visit and support those who are newly bereaved. The bereaved families may have no prior association with St Mary’s, but are invariably pleased and thankful to be supported during a very difficult time. Because of the pandemic contact has been more difficult, but has continued as much as possible remotely, or by distanced/outdoor visiting.

Christians Against Poverty (CAP) is an organisation which supports people in managing a way out of debt and back into solvency. Supported by the CAP head office in Bradford, CAP Wirral (part of St Marys) has 2 part-time staff debt advisers, and a volunteer support network. Their work has continued over lockdowns and varying COVID restrictions, in whatever ways possible, according to government guidance. There have been many life-changing stories of the impact CAP has had on lives of local people.

St Mary’s staff continue to provide the Chaplaincy for the local High School, and this has been much needed provision during this pandemic period, in supporting students and staff. Work has continued in person in school, and remotely.

St Mary’s believes that God answers prayer and Christians are called to pray for one another. There are several organised open prayer times which anyone can join during the week, and specific prayer can be requested. These have continued this year on Zoom. Prayer requests are also included in the Sunday services, and within homegroup meetings.

Equipping disciples to make a difference wherever we are

In order to equip members of our congregation to participate in the many areas of service, our clergy team carefully plan a preaching and teaching programme for Sunday services which is followed up in homegroups during the week. This provides a solid base of practical and biblical teaching to help build up church members into Christian maturity and equip them for service ‘wherever they are’ As well as the varied activities referred to previously, church members are encouraged to make their faith relevant in ways relating to their interests and concerns. As a church and PCC it is considered that part of Christian responsibility is to care for God`s creation in line with the principles of the A Rocha organisation, and to encourage people to think about their personal use of the Earth’s resources based on the ethos of “Living Lightly”. We have also developed a managed conservation garden in the church grounds. We are very pleased to have received two Eco-Congregation Awards for this and other specified environmental initiatives. Our hardworking ‘Eco team’ help to raise our awareness of environmental issues, and encourage us individually and as a church in how we can act more responsibly to help protect the local and wider environment. Since 2020 the COVID pandemic has forced people to think differently about life, and lockdown encouraged many people to make important lifestyle changes reflecting the Living Lightly ethos. In addition the Church of England has encouraged Churches to be carbonnuetral by 2030, a major challenge.

Alongside initiating local outreach initiatives, St Mary’s supports a number of church members now working overseas through its World Church Group. Our link missionaries are spread across countries in Europe and Africa, and are involved in projects such as medical work, Bible translation, water treatment, conservation and drug rehabilitation. They appreciate the prayer, financial and friendship support that St Mary’s offers. We distribute nearly £40,000 annually to our link missionaries and other mission organisations. For some of these people, it is their only income. Within its scope is a Young People in Mission fund which helps to support young church members who want to participate and gain experience in fulltime service for a short period with overseas or UK based Christian organisations; young people are encouraged to apply.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

St Mary’s also runs courses introducing the basics of Christian faith and offer further teaching and training in more specific areas as the need arises. Throughout the year a series of courses and Bible Studies are held to enable Christians to develop and grow in their faith, knowledge and understanding. We continue to recognise our Christian responsibility to share our resources and personal wealth with others as we collect food, clothing and toiletries on a weekly basis which are then donated to local charities. As part of our decisions relating to our Faith Building project 7 years ago, a tithe was made of money donated to be used to support local and worldwide mission. Discussions are ongoing to select suitable initiatives and organisations for these gifts. The total sum to be distributed is in the region of £173K, of which ££77K has already been allocated.

Delighting in sharing our faith in relevant ways

COVID-19 has vastly changed the ways in which St Mary’s and other churches share their faith. It prevented the running of any in-person services for the first part of 2020, and even now some groups and activities are still operating remotely. As already mentioned above, as much as possible has been provided by an online presence, thus sharing our faith with a wider online audience. This has included a weekly Sunday service via YouTube with musical items from our musicians (recorded in individual homes), and progressing to an in person, limited number, live streamed service. Anyone who wishes can request CDs of recorded services and music, printed service booklets and spoken telephone services. Business meetings have been conducted via Zoom, daily telephone calls and other help for the lonely and isolated, and internet activities for children and youth have backed up the online resources. As a result we have shared our faith in whatever ways possible. During the first weeks of lockdown the church bell was rung every evening at 6pm, as a reminder that the church was still an active presence in the community. Many local people greatly appreciated this comfort.

We have also initiated a mechanism for online financial donations via the website. Financially we have lost income from building rentals, but maintained income from donations, and benefitted from several generous one-off gifts, thus kept abreast of our commitments.

Future Developments

We welcome the new opportunities to forge links with the local community, as we begin to recover as a village, nation and world, from the pandemic, and look forward to the new opportunities this will bring. As a start there is a plan for a season of church-based services and other community activities to celebrate being open and operative as soon as the situation is suitable.

Training for volunteers who serve in many ways will continue along with development of correct policies and procedures to ensure smooth and safe operation.

Volunteers

The Churchwardens would like to acknowledge the contribution made by the very large number of volunteers to all aspects of St Mary’s Church in its ministry to the church family and wider community. This has been particularly valued in the last year as a team of people has been needed to welcome and assist visitors to our new halls complex. Much valuable work is normally done in support of our Sunday services by sidespeople, welcomers, pray-ers and readers, musicians, a/v and sound technicians, Holy Communion assistants and those who serve refreshments after each service. We continue to be particularly grateful to the treasurers and team for their invaluable work on the church finances and to all members of the PCC for their contribution and commitment to our church ministry. It is not overstating things to say that without its willing volunteers St Mary’s could not fulfil its ministry to the parish in the way it currently manages to do. We are immensely grateful to all those who give so generously of their time, skills and resources to enable this work to continue. The Church is our people, God’s people.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

Financial Review

Results

The church made an overall deficit of £27,054 (see page 13) for the year. An analysis of this is as follows:-

World Church – Surplus
C.A.P – Deficit
Village Youth Project – Surplus
Faith Building Project – Surplus
General Fund – Deficit
Legacy Fund – Deficit
Reserve Fund – Surplus
Property Fund - Deficit
Total Unrestricted Funds – Deficit
Restricted Funds – Surplus
Deficit		 5,552
(243)
3,715
3,245
(15,927)
(2,767)
15,072
(38,476)

(29,829)
2,775

(27,054)

Since the year end the Church finances have again continued to stand up well despite the effects of the Covid pandemic in 2022, and the War in Europe.

Following guidance from the Charity Commission, the PCC have agreed that the Church should have at least 3 months of normal expenditure in reserves at 31 December 2021 (approximately £63,000), was easily met. The reserves exceed this but the excess is to underpin the funding of the unspent tithe relating to the Faith Building Project.

Risk

The PCC is very aware of the risks that the Church is exposed to, and continues to undertake policies to minimize them. They include the proper DBS clearance according to Diocesan policy and training of people working with children, taking out insurance to cover all known risks, and from a financial point of view the large number of committed members giving regularly is thought to ensure the sustaining of the Lord’s work at St Mary’s.

Training

All elected members are asked to read the information contained in the booklet ‘Trusteeship - an introduction for PCC members’ a publication produced jointly by the Archbishop’s Council and the Charity Commission outlining the duties and responsibilities of those engaged in PCC membership to ensure they are accepting of and familiar with, the requirements that will be made upon them. All members of the PCC are encouraged to go on courses where appropriate, to keep up-to-date.

Public Benefit

The trustees believe that the report and accounts clearly indicates continued compliance with the duty in section 17 of the Charities Act 2011 regarding public benefit.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

Statement of Trustees’ responsibilities

Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with applicable law, regulations and trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of St Mary’s Parish Church Council

Reverend Mrs N Eastwood (Chairman)

17 October 2022

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INDEPENDENT EXAMINERS’ REPORT TO THE PAROCHIAL CHURCH COUNCIL OF

THE ECCLESIASTICAL PARISH OF ST MARY'S CHURCH, UPTON (OVERCHURCH)

I report on the accounts for the year ended 31 December 2021 set out on pages thirteen to twenty-six.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. The Charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Certified Accountants.

It is my responsibility to:

Basis of the independent examiner's report

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

Independent examiner’s statement

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

have not been met; or

G Cooper 20 October 2022

GRC Accountants 166 Banks Road West Kirby Wirral CH48 0RH

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2021

Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
2(a)
Charitable activities
2(b)
Other trading activities
2(c)
Investment income
2(d)
TOTAL

EXPENDITURE ON
Raising funds
3(a)
Charitable activities
Grants
3(b)
Other activities directly relating to
the work of the church
3(c)
Management and administration
3(d) & (e)
TOTAL
Net gains/(losses) on investments
11
NET INCOME/(EXPENDITURE)
TRANSFERS:-
To
From
NET INCOME/(EXPENDITURE)
AFTER TRANSFERS
Total funds brought forward


BALANCES CARRIED FORWARD
AT 31 DECEMBER 2021 (2020)

 Children &
Total Funds
General
FBP
Youth Project
Restricted
Funds
2021
2020
£
£
£
£
£
£
398,229
36,652
20,179
3,300
458,360
432,998
43,223
-
8,029
-
51,252
47,776
-
-
4,440
-
4,440
1,458
716
587
10
-
1,313 1,904
442,168
37,239
32,658
3,300
515,365 484,136
-
-
2,361
-
2,361
1,280
36,625
33,290
-
525
70,440
42,227
315,957
-
26,366
-
342,323
282,595
126,787
704
216
-
127,707
136,437
479,369
33,994
28,943
525
542,831
462,539
412
-
-
-
412
(487)
(36,789)
3,245
3,715
2,775
(27,054)
21,110
-
-
-
-
-
-
-
-
-
-
-
-
(36,789)
3,245
3,715
2,775
(27,054)
21,110
2,224,612
143,011
48,339
10,024
2,425,986 2,404,876
2,187,823
146,256
52,054
12,799
2,398,932 2,425,986

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

BALANCE SHEET AS AT 31 DECEMBER 2021

Note
FIXED ASSETS
Tangible fixed assets
5
CURRENT ASSETS
Stock
Debtors
7
Investments
11
Short term deposits
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
FUNDS
Unrestricted:-
10
Faith Building Project
Church
Children and Youth Project
Restricted:-
9
Church
Children and Youth Project
Approved by St Mary’s Parish Church Council on
and signed on its behalf by:-		 £
617
22,798
3,712
400,474
181,568
609,169
94,720
146,256
2,187,823
52,054
10,024
2,775		 2021
£
1,884,483
514,449
2,398,932
2,386,133
12,799
2,398,932

Reverend Mrs N Eastwood (Chairman)

Mr P Eddon (Warden)

17 October 2022

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2021

Notes
Cash flows from operating activities:
Cash generated from operations
1
Interest paid
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Purchase of tangible fixed assets
Disposal of tangible fixed assets
Interest received
Net cash provided by (used in) investing activities
Net cash provided by (used in) financing activities

Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period		 2021
£
21,400
-
21,400
-
-
1,313
1,313
22,713
22,713
559,329
582,042		 2020
£
27,149
-
27,149
-
-
1,904
1,904
29,053
29,053
530,276
559,329

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2021

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the
statement of financial activities)
Adjustments for:
Depreciation charges
Loss(gain) on investments
Interest received
Decrease/(increase) in stock
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash provided by (used in) operating activities		 2021
£
(27,054)
57,242
(412)
(1,313)
82
(1,240)
(5,905)
21,400		 2020
£
21,110
58,826
487
(1,904)
(82)
1,929
(53,217)
27,149

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1 . ACCOUNTING POLICIES

Basis of accounting

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC’s, and with the Regulations’ ‘true and fair view’ provisions, together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS102)).

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at fair value.

Financial instruments

The Charity has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the purpose of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts 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 gathering of Church members.

Incoming Resources

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

1 . ACCOUNTING POLICIES (continued)

Resources used

Donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Other expenses are accounted for when payable. All expenses, including support and governances are allocated or apportioned to the general fund. Any expenses unpaid at 31 December are provided for in these accounts as an operational expense and are shown as creditors in the Balance Sheet.

Fixed assets

Consecrated and beneficed property is excluded from the accounts by S.10(2)a of the Charities Act 2011.

No value is placed on movable church furnishings held by the church wardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA.

Fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold Property (excluding land) - 2% on cost
Grand Piano - Nil on cost
Motor vehicles - 25% on cost
Sundry equipment - 10%/25%/33 1/3 on cost/reducing balance
Fixtures and fittings - 10%/25%/33 1/3 on cost/reducing balance

Up until December 2015 no depreciation was provided for in relation to the freehold property owned by the Church due to it being all well maintained and therefore had a useful life in excess of 50 years if not substantially more. In 2016, the estimated remaining life of these buildings has been assessed as 50 years and depreciation commenced accordingly.

No depreciation is provided on the piano as it is well maintained and modernisations are not capitalised. Strictly this is not in accordance with FRS 102 but shows a more realistic view of the financial position.

Stocks

Stocks have been valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.

Volunteers

The value of voluntary work done by Church members and associates is not accounted for in these accounts although much appreciated. Voluntary work by individuals/businesses not attached to the Church is accounted for as a donation and an expense when it occurs.

(18)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

2. INCOME AND ENDOWMENTS FROM
Children & Total Funds
General FBP Youth Project Restricted
Funds 2021 2020
£ £ £ £ £ £
(a) Donations and legacies
Planned giving:
Gift aid 226,924 21,232 10,478 - 258,634 259,020
Income tax recoverable on
gift aid, etc. 56,731 5,283 2,687 - 64,701 64,753
Cash collections 13,269 - - - 13,269 12,397
Government Grant 3,033 - - - 3,033 11,379
Sundry donations 83,272 10,137 7,014 3,300 103,723 73,243
Legacy 15,000 - - - 15,000 12,206
398,229 36,652 20,179 3,300 458,360 432,998
(b) Charitable activities
Courses, etc. - - 8,029 - 8,029 13,276
Wedding fees, etc. 6,684 - - - 6,684 3,518
Church hall lettings, etc. 19,384 - - - 19,384 14,400
Other 17,155 - - - 17,155 16,582
43,223 - 8,029 - 51,252 47,776
(c) Other trading activities
Village Youth Project - - 891 - 891 930
Unique Shop - - 3,549 - 3,549 528
- - 4,440 - 4,440 1,458
(d) Investment income
Bank deposit interest, etc. 716 587 10 - 1,313 1,904
716 587 10 - 1,313 1,904
TOTAL 442,168 37,239 32,658 3,300 515,365 484,136

(19)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

3.
RESOURCES EXPENDED
(a)
Raising funds
Village Youth Project
Village Youth Project Unique
-
(b)
Grants
Missionary and charitable giving:
Church overseas
- missionary societies, etc.
- relief and development agencies
Home missions and other Church
societies
Other
(c)
Activities directly relating to the
work of the Church
Ministry: Diocesan quota
Staff expenses
Salaries, etc.
Buildings – running costs
Building maintenance
Training
Catering
Cemetery maintenance, etc.
Music
Special activities
Minibus and travel expenses
Course costs, etc
(d)
Church management and administration
Printing and stationery, etc.
Telephone
Salaries
Consultancy
Depreciation
Equipment repairs, etc.
Sundries
Aspirational
(e)
Governance
Independent examination

TOTAL RESOURCES USED		 Children &
Total Funds
General
FBP
Youth Project
Restricted
Funds
2021
2020
£
£
£
£
£
£
-
-
262
-
262
525
-
-
2,099
-
2,099
755
-
-
2,361
-
2,361
1,280
16,010
-
-
-
16,010
20,510
9,865
-
-
-
9,865
10,640
10,750
-
-
-
10,750
10,447
-
33,290
-
525
33,815
-
36,625
33,290
-
525
70,440
42,227
124,378
-
-
- 124,378
87,912
2,667
-
94
-
2,761
3,165
95,357
-
10,000
-
105,357
114,532
35,432
-
1,906
- 37,338
35,289
44,972
-
1,606
-
46,578
19,011
-
-
410
-
410
150
2,218
-
-
-
2,218
415
6,181
-
-
-
6,181
4,660
1,477
-
-
-
1,477
1,317
2,927
-
-
-
2,927
1,342
348
-
1,254
-
1,602
356
-
-
11,096
-
11,096
14,446
315,957
-
26,366
-
342,323
282,595
3,962
-
96
-
4,058
2,719
2,351
-
-
-
2,351
3,126
50,148
-
-
-
50,148
54,687
6,000
-
-
-
6,000
6,000
57,242
-
-
-
57,242
58,826
598
699
-
-
1,297
1,735
3,486
5
120
-
3,611
6,025
-
-
-
-
-
319
123,787 704
216
-
124,707
133,437
3,000
-
-
-
3,000
3,000
479,369
33,994
28,943
525
542,831
462,539

(20)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

4.
STAFF COSTS
Wages and salaries
Social security costs (employment tax)
Pension contributions
No employee earned more than £40,000 (2020 – £40,000).
The average number of employees (including
part-time and clergy) during the year was:-
Clergy (paid by Chester Diocese)
Administration
Others		 2021
£
147,973
5,228
2,304
155,505
2021
2
3
9
14		 2021
£
147,973
5,228
2,304
155,505
2021
2
3
9
14		 2020
£
160,890
5,965
2,364
169,219
2020
2
3
9
14		 2020
£
160,890
5,965
2,364
169,219
2020
2
3
9
14

During the year the Church continued a pension scheme under the Government’s Auto-Enrolment Regulations. The monies are invested with NEST on a defined contribution basis. Contributions payable are charged to the Statement of Financial Activities in the period to which they relate.

No trustees other than clergy received any remuneration or reimbursed expenses for services provided to the charity during the year (2020 – Nil).

(21)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

5. FIXED ASSETS FOR USE BY THE PCC FIXED ASSETS FOR USE BY THE PCC
Freehold land Fixtures & Sundry
& buildings Minibus fittings equipment
Total
£ £ £ £ £
GROSS BOOK VALUE
At 1 January 2021 2,033,663 1,250 103,256 199,535 2,337,704
Additions - - - - -
Disposals - - - - -
At 31 December 2021 2,033,663 1,250 103,256 199,535 2,337,704
DEPRECIATION
At 1 January 2021 129,095 1,247 83,213 182,424 395,979
Charge for the year 38,476 1 15,901 2,864 57,242
Disposals - - - - -
At 31 December 2021 167,571 1,248 99,114 185,288 453,221
NET BOOK VALUE
At 31 December 2021 1,866,092 2 4,142 14,247 1,884,483
At 31 December 2020 1,904,568 3 20,043 17,111 1,941,725

The historical cost of the freehold land and buildings purchased prior to 31.12.1997, is £127,149; the valuation of £150,000 was done as at 1 January 1996 by the PCC on an existing use basis. The properties purchased and improvements since then are shown at cost which amounts to £1,883,663. The trustees are not aware of any material changes since the last valuation.

(22)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)


6.
ANALYSIS OF NET ASSETS BY FUND
Fixed assets
Current assets
Creditors – within one year
Fund balance

7.
DEBTORS
Income tax recoverable
Prepayments
Other debtors

8. (a)LIABILITIES: AMOUNTS FALLING DUE
WITHIN ONE YEAR
Accruals
Creditors for goods and services
Loans from Church members		 Unrestricted Restricted
Funds
Funds
Total
£
£
£
1,884,483
- 1,884,483
597,664
12,799
610,463
(96,014)
-
(96,014)
2,386,133
12,799 2,398,932
2021
2020
£
£
19,461
19,277
3,297
1,971
40
310
22,798
21,558
£
£
42,344
39,211
52,376
33,864
-
27,550
94,720 100,625		 Unrestricted Restricted
Funds
Funds
Total
£
£
£
1,884,483
- 1,884,483
597,664
12,799
610,463
(96,014)
-
(96,014)
2,386,133
12,799 2,398,932
2021
2020
£
£
19,461
19,277
3,297
1,971
40
310
22,798
21,558
£
£
42,344
39,211
52,376
33,864
-
27,550
94,720 100,625
2,386,133
2021
£
19,461
3,297
40
22,798
£
42,344
52,376
-
94,720
9.
ANALYSIS OF MOVEMENTS ON
RESTRICTED FUNDS
(a)
CHURCH:-
Miss W. Hodgson-Jones
Mrs M.P. Owen dec’d
Mrs G.H. Beasley (dec’d) Trust
Roy Barker Young People in Mission Fund		 Balance
@ 01.01.21
£
114
100
3,883
5,927
10,024		 Balance
@ 01.01.21
£
114
100
3,883
5,927
10,024		 Income
£
-
-
-
-		 Resources
Transfer
used
£
£
-
-
-
-
-
-
-
-		 Balance
@ 31.12.21

£
114
100
3,883
5,927
10,024
10,024 - -
-

(23)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

Notes:

CHURCH

The Miss W. Hodgson-Jones Fund is for the maintenance of the Church Bells and related assets.

The Mrs G.H. Beasley Trust Fund is for the furtherance of Church work as decreed by the Vicar and wardens.

Roy Barker Young People in Mission Fund – to assist and promote education and experience in overseas mission.

10(a) ANALYSIS OF MOVEMENTS ON UNRESTRICTED FUNDS (excluding Faith Building Project)

Balance 01.01.21
Income
Transfer in
Transfer out
Resources used
Balance 31.12.21
Children &
Reserve
Youth
World
Legacy
General
CAP
Funds
Project Property
Church
Fund
Total
£
£
£
£
£
£
£
£
101,096
18,737
144,636
48,339 1,879,518
1,002
79,623 2,272,951
398,358
28,038
-
32,658
-
1,184
15,000
475,238
17,267
3,000
15,072
-
-
36,000
-
71,339
(53,572)
-
-
-
-
-
(17,767)
(71,339)
463,149
49,775
159,708
80,997 1,879,518
38,186
76,856 2,748,189
377,980
(31,281)
-
(28,943)
(38,476)
(31,632)
- (508,312)
85,169
18,494
159,708
52,054 1,841,042
6,554
76,856 2,239,877

The transfer ‘in’ of £71,339 is made up as follows:-

CAP Fund ex Legacy
CAP Fund ex General Fund
World Church Fund ex General Fund
General Fund ex Legacy Fund
Parish Share Fund ex General Fund
Aspirational Fund ex General Fund
Outreach Fund ex General Fund
Reserve Funds
This is made up as follows:
Parish Share Fund
Contingency Fund
General Reserve
Aspirational Fund
Outreach Fund		 500
2,500
36,000
17,267
5,072
5,000
5,000
71,339
65,626
62,500
21,582
5,000
5,000
159,708

(24)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

10(a) ANALYSIS OF MOVEMENTS ON UNRESTRICTED FUNDS (continued) (excluding Faith Building Project)

Notes:

(b) Faith Building Project

This represents monies donated by church members to fund substantial redevelopment of both the Church and adjacent buildings and is regarded as a designated unrestricted fund. The balance of £146,256 is shown on the Balance Sheet page 14. The balance will be substantially used to make donations to other charities.

11.
INVESTMENTS
Value at 01.01.2021
Revaluation surplus
Valuation at 31.12.2021
Original cost £1,250 (2020 - £1,250).
Stock market value £3,712 (2020 - £3,300)		 £
3,300
412
3,712

12. FINANCIAL COMMITMENTS

There were no material financial commitments as at 31 December 2021.

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2021.

(25)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

14. GOING CONCERN

The trustees are confident that the Church will continue to be able to meet its liabilities for the foreseeable future, as they fall due. They therefore consider that it is appropriate to prepare the financial statements on a going concern basis.

(26)