Parochial Church Council of St Margaret, Burnage Financial Statements for the Year Ended 31 December 2020
Charity Registration Number 1132549
| Governing Document: | The trustees are incorporated as a body |
|---|---|
| Incumbent: | Revd. M Calladine |
| The Rectory | |
| 250 Burnage Lane | |
| Burnage | |
| Manchester | |
| Trustees: | Mr R Baker |
| Miss S Brannen | |
| Mr A Foulkes | |
| Mrs D Foulkes | |
| Mrs J Franklin | |
| Mrs P Hardy | |
| Mrs C Iddin | |
| Mrs A Maher (Jan to Oct) | |
| Mr P Miller | |
| Mrs R Miller | |
| Mrs A Stansfield | |
| Mr D Stansfield | |
| Mr M Stansfield | |
| Mr A Wilkinson (Jan to Oct) | |
| Bankers | Barclays |
| Didsbury Branch | |
| 753/755 Wilmslow Rd, Didsbury, Manchester M20 6RN | |
| CAF Bank | |
| 25 Kings Hill Ave, West Malling, Kent, ME19 4JQ | |
| CBF Church of England Deposit Fund | |
| 80 Cheapside, London, EC2V 6DZ | |
| Alliance & Leicester Commercial Bank | |
| 62 Hagley Rd, Birmingham, B16 8PE | |
| Independent Examiner: | Mr M Palmer |
| 31 Marina Drive | |
| Marple | |
| Cheshire |
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Annual Report for the year ending 31st December 2020
BACKGROUND
St. Margaret’s Parochial Church Council has the responsibility in co-operation with the incumbent, Rev. Matt Calladine in promoting the following:
“Together we aim to: “Worship God, grow in the Spirit, proclaim Jesus and serve the world.”
It also has responsibility for the maintenance of St. Margaret’s Church, Parish Centre and grounds.
MEMBERSHIP
Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During 2020 the following served as members of the PCC and attended as follows:
Incumbent
| Incumbent | ||
|---|---|---|
| Rev. M Calladine | Jan to Dec | 6 out of 6 |
| Wardens(elected annually) | ||
| J Franklin | Oct to Dec | 1 out of 1 |
| R Miller | Jan to Oct | 5 out of 5 |
| M Stansfield | Jan to Dec | 6 out of 6 |
| Representatives of Deanery Synod(election | due in 2023) | |
| A Maher | Jan to Oct | 2 out of 5 |
| A Wilkinson | Jan to Oct | 5 out of 5 |
| A Foulkes | Jan to Dec | 5 out of 6 |
| Elected members for 3 years(1/3rd of membership elected each year) | ||
| From January to December 2020 | ||
| R Baker | Jan to Dec | 5 out of 6 |
| S Brannen | Jan to Dec | 6 out of 6 |
| D Foulkes | Jan to Dec | 3 out of 6 |
| J Franklin | Jan to Oct | 5 out of 5 |
| P Hardy | Jan to Dec | 5 out of 6 |
| C Iddin | Jan to Dec | 6 out of 6 |
| P Miller | Jan to Dec | 6 out of 6 |
| R Miller | Oct to Dec | 1 out of 1 |
| A Stansfield | Jan to Dec | 6 out of 6 |
| D Stansfield | Jan to Dec | 4 out of 6 |
Since the APCM in 2014 St. Margaret’s has been allocated 3 representatives on the Deanery Synod. Currently there are 2 vacancies on the Deanery Synod; only one representative was elected at the APCM in October 2020.
In accordance with the resolution passed at the AGM in 1996, each year the terms of office for 3 members of the PCC come to an end creating 3 vacancies on the PCC. This year the terms of office for Sheila Brannen, Pearl Hardy and Catherine Iddin come to an end.
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Church Attendance
At the APCM in October 2020 there were 87 names on the Church Electoral Roll, of whom 20 were not residents within the Parish. The average Sunday attendance in October 2020 (the period used for Parish Share statistics) was 31 (none of whom were under 16). By this date the services were being live streamed and made available on Youtube. It is estimated that attendance via these media was about 48 based on the number of hits on the services on Youtube as at 12[th] January 2021. However it is not possible to know how many people each hit represents, if the same person accesses the service multiple times or if people who attend in person also access the service on Youtube.
The average Sunday attendance in October 2019 (the period used for Parish Share statistics) was 93 (12 of whom were under 16).
Review of the year
In 2020 the Covid 19 pandemic had a significant impact on the life of St. Margaret’s. Many events were cancelled or postponed and arrangements for worship and meetings were adapted, in line with government and Diocesan regulations and guidance.
Ensuring the church was Covid safe was a priority for the PCC; the church’s Risk Assessment continues to be regularly evaluated and amended in line with the latest regulations. It is displayed in church and published on the church website.
Another priority has been keeping in touch with members of the church family and ensuring everyone has access to resources for worship. The PCC are very aware of those members who are particularly isolated because they live alone, are shielding or have no internet access. The ‘buddy system’ was set up pairing up members of the congregation for support and encouragement. The St. Margaret’s Facebook page has helped to keep church members in touch with each other and provide information about events; prayer requests can be posted on the St. Margaret’s Just Prayer Facebook page. Each week members of the congregation are provided with a copy of the notice sheet ‘In Contact’ and the liturgy for the services either by email or as a hard copy, for those who don’t have internet access. In Contact contains a shortened version of the week’s sermon, points for prayer, notices and contact details for services on radio and television. Links to the services on Youtube and In Contact are provided on the church’s website and Facebook page.
There have been rapid developments in technology with the services initially being recorded and, following investment in the appropriate technology and training of operators, live streamed on Youtube. Many people contribute to services either in person in church or by providing recordings of prayers, readings and music from home.
Many church meetings and some social events were held remotely via Zoom including after service coffee time, prayer times, some house groups and PCC meetings. In accordance with Diocesan regulations related to the Covid 19 pandemic, the APCM was postponed in 2020 until October. The meeting was held in church with people having the choice to attend in person or remotely via Zoom. Questions could be submitted prior to the meeting by those who preferred not to attend in person and did not have internet access.
From May to August Manchester Vineyard used the church hall to make up food parcels to be distributed to the local community. Between September and November 2020, according to the government regulations at the time, some activities were able to reassume in the church hall.
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The PCC acknowledge the increasing importance of developing a presence on social media. A small group was set up to specifically to consider the development of the church’s social media presence and will report back to the PCC in 2021.
The ‘Seeing Clearly Vision 2020’ and strategic mission outreach was considered at each PCC meeting. There were 3 aims to the ‘Seeing Clearly Vision 2020’:
-
The need to encourage the involvement of people in the 20 to 40 age group within the church
-
The organisation of social events to gather the church family together and to attract other people
-
The need to have a focus on discipleship.
Part of this vision has been developing the work amongst children and young families. Following a month of prayer, a pledge day was organised on Sunday 15[th] March to raise money for the appointment of a Children and Families worker; the pledges, including gift aid, amounted to £117,000. Following this very generous response from members of the congregation, Stephanie O’Hanlon was appointed in August and started work in November.
Links with several local schools continued to be fostered over the year. At the start of the pandemic Experience Easter 2020 was cancelled due to the start of the national lockdown in March. A series of Experience Christmas videos were produced and distributed to the schools. A nativity trail with the theme of Light and Hope was organised round the parish in December. .
The full PCC met on 6 occasions during the year. The meetings were held remotely from April onwards due to the Covid 19 pandemic. The level of attendance at meetings has been good.
Among the items for discussion by the PCC were:
Appointment of Children and Families Worker
Government and Diocesan guidance and regulations related to Covid 19 pandemic Risk assessment and making the church Covid safe Opening the church for worship during the pandemic Live streaming Keeping in touch with members of church family Arrangements for APCM
Deanery Synod reports Finance reports Property reports Calendar of events including special or seasonal services
Seeing clearly vision 2020 and Strategic Mission Outreach Mission links and missionary giving Roles and responsibilities in the church PCC Away Day
Training opportunities including inclusion and diversity, first aid and dementia awareness
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Data protection legislation Development of social media Development of In Touch, In Contact and website
Appointment of Parish Centre cleaner
The PCC regularly reviewed and evaluated church events and services.
The PCC continues to comply with its duty to have regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults. Members are regularly updated about matters relating to safeguarding and the annual safeguarding report is presented at the PCC meeting prior to the APCM.
Throughout the year the church buildings and grounds have continued to be kept clean and in a state of good repair; in particular there was significant investment in the repair of masonry on parts of the church.
Committees
The Standing Committee is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council. The Standing Committee met three times in March to discuss and make arrangements related to the first national lockdown, supporting members of the church and the organisation of worship.
Other teams which also meet to support the work of St. Margaret’s include the Strategic Mission Outreach team, Celebration Planning team, Prayer Ministry team, Creative Prayer team and the Home Group Leaders group.
The agendas and minutes of the PCC meetings are available on request and are normally displayed in church.
Financial Review
Total receipts on unrestricted funds was £143,333 of which £78,328 was unrestricted planned giving. The planned giving through envelopes, payroll giving and standing orders increased by 0.3% and the church continues to be well supported by committed giving. Over the year income exceeded expenditure by £12,768.
Reserves Policy
It is PCC policy to try and maintain a balance on free reserves (cash and bank balances) that equates to six months income. The balance of the free reserves at 31 December 2020 was £61,402 which was less than this but higher than in 2019. It is our policy to invest the short term investment fund balances with the CCLA Church of England Deposit Fund or in a CAF deposit account.
Plans for the Future
The PCC sets an annual budget that incorporates their plans for the next 12 months. Due to the pandemic this has been harder to establish than usual. The budget for 2021 allows for provision for the children and families worker to help fulfil the vision of the church.
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INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS/TRUSTEES OF ST MARGARET BURNAGE, PAROCHIAL CHURCH COUNCIL
I report on the accounts for the year ended 31[st] December 2020, which are set out on pages 7 to 12
Respective responsibilities of Trustees and Independent Examiner
As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They 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 needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act); and
-
state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination was carried out in accordance with 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
Independent Examiner's statement
In the course of my examination, no matters have come to my attention
- which give me reasonable cause to believe that in, any material respect, the requirements ·to keep proper accounting records in accordance with s.130 of the 2011 Act); or ·to prepare accounts which accord with these accounting records
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Page 6
Statement of Financial Activities
| Unrestricted Restricted 2020 2019 |
|
|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Expenditure on: Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Designated Elizabeth Shuttleworth Fund Fabric Fund Kids Club Legacies Pathfinders Tuesday Group YHA(Des) abc Restricted Alpha Children & Family Worker Christopher Roberts Memorial Fund Holiday at Home Missionary Giving |
Funds Funds 133,237 37,533 170,770 111,306 6,725 — 6,725 11,297 — — — 30 269 — 269 135 3,100 — 3,100 10,255 |
| 143,333 37,533 180,866 133,026 131,997 5,216 137,214 117,169 3,987 — 3,987 2,584 |
|
| 135,985 5,216 141,201 119,753 |
|
| 7,348 32,316 39,665 13,272 94,050 3,526 97,577 7,323 (94,050) (3,526) (97,577) (7,323) |
|
| 7,348 32,316 39,665 13,272 |
|
| 548,367 4,257 552,624 539,352 |
|
| 555,715 36,574 592,289 552,624 512,200 — 512,200 531,435 760 — 760 760 — — — 859 350 — 350 379 41,229 — 41,229 13,577 365 — 365 388 28 — 28 458 175 — 175 — 604 — 604 507 — 100 100 100 — 32,083 32,083 — — 3,075 3,075 3,075 — 1,315 1,315 565 — — — 516 |
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Balance sheet
| Fixed assets 6430 Parish Centre FIXFIT Fixtures & Fittings LAND Land (Field) Total Fixed assets Current assets 6501 CAF current account 6505 Barclays Current account 6510 CCLA (CBF) deposit account 6515 CAF Deposit account 6520 CCLA (CBF) Organ account 6530 CCLA (CBF) Fabric account 6540 abc current account 6550 abc deposit account 6555 abc cash 6560 Kids club cash 6570 Tuesday Group Cash 6585 Petty Cash (Church & Treasurer) 6590 Cash in hand 6600 Stock Z06 IR Debtor Z07 Prepayments Total Current assets Liabilities 6650 Accruals 6699 Agency collections Z04 Accounts Payable Total Liabilities Net Asset surplus(deficit) Reserves Excess / (deficit) to date Z01 Starting balances Total Reserves Represented by funds Unrestricted Designated Restricted Endowment Total |
2020 2019 411,218 411,218 1 1 45,000 45,000 |
|---|---|
| 456,219 456,219 9,375 23,133 3,661 2,211 27,893 27,670 88,364 20,667 — — — — 555 370 — — 48 137 16 45 28 560 154 147 — — 46 46 7,421 21,416 — — |
|
| 137,564 96,405 — — (20) — 1,514 — |
|
| 1,494 — |
|
| 592,289 552,624 |
|
| 39,665 36,242 552,624 516,381 |
|
| 592,289 552,624 517,620 531,435 43,514 16,931 31,154 4,257 — — |
|
| 592,289 552,624 |
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Analysis of income and expenditure
INCOME AND ENDOWMENTS
Donations and legacies
| Gift Aid - Bank Gift Aid - Envelopes Other planned giving Loose plate collections Payroll Giving One-off Gift Aid gifts Donations appeals etc Tax recoverable on Gift Aid Legacies Non-recurring one-off grants Earmarked Donations Total Income from charitable activities Fees for weddings and funerals Bookstall sales Premises lettings Total Other trading activities Bookstall sales - fund raising Total Investments Bank and building society interest Total Other income Sundry Income (Photocopier) Insurance claims abc income Tuesday Group Income Coffee Morning Income Kids Club Income From other church groups Total |
Unrestricted Designated Restricted 2020 2019 72,091 — 2,860 74,951 68,986 195 — 30 225 780 5,033 — — 5,033 6,257 2,908 — — 2,908 5,712 1,009 — — 1,009 2,025 735 — 21,495 22,230 1,556 160 — 3,445 3,605 1,181 19,378 — 5,667 25,045 19,787 5 30,711 — 30,716 — — — 3,750 3,750 1,000 — 1,008 286 1,295 4,019 |
|
|---|---|---|
| 101,516 31,720 37,553 170,770 111,306 3,031 — — 3,031 3,976 156 — — 156 146 3,538 — — 3,538 7,175 |
||
| 6,725 — — 6,725 11,297 — — — — 30 |
||
| — — — — 30 269 — — 269 135 |
||
| 269 — — 269 135 42 — — 42 18 1,086 — — 1,086 2,672 — 186 — 186 1,010 — 820 — 820 3,865 — 92 — 92 405 — 48 — 48 193 824 — — 824 2,091 |
||
| 1,953 1,146 — 3,100 10,255 |
||
| INCOME TOTAL | 110,466 32,867 37,533 180,866 133,026 |
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EXPENDITURE
Expenditure on charitable activitie
| Rectory Housing Rector Expenses Yothworker Salary Youthworker Expenses Administrator Salary Staff Salaries (Verger/Cleaner) Visiting Speakers Parish share Missionary Giving Church Heat Light & Water Insurance Repairs-General Repairs-Major Churchyard Cleaning Materials Hall running - maintenance Hall running - heating, lighting & water Parish Centre - Opening Up Fee Upkeep of Services Organ Repair ICT/Sound System Flowers Evangelism Love Burnage Messy Church Adult Education Under 18s Administration Publicity & Communication Bookstall costs Training Refreshments Affiliation Fees Earmarked Expenditure abc expenses Kids Club Expenditure Tuesday Group Legacy Spending Holiday at Home Total Other expenditure To other church groups Fees to Diocese Total |
Unrestricted Designated Restricted 2020 2019 3,048 — — 3,048 2,971 754 — — 754 553 — — 3,666 3,666 — — — 75 75 — 6,254 — — 6,254 6,161 3,492 — — 3,492 3,656 — — — — 50 51,358 — — 51,358 47,404 11,200 — 1,475 12,675 17,614 3,748 — — 3,748 4,789 4,267 — — 4,267 4,246 2,725 — — 2,725 2,405 30,145 859 — 31,005 2,449 1,230 — — 1,230 1,128 349 — — 349 390 135 — — 135 — 3,107 — — 3,107 4,237 130 — — 130 410 1,294 — — 1,294 1,269 — — — — 624 79 — — 79 979 340 — — 340 392 78 — — 78 282 — — — — 2,211 — — — — 48 — — — — 39 44 22 — 66 213 2,484 — — 2,484 2,767 215 — — 215 1,095 — — — — 475 — — — — 300 126 — — 126 445 — — — — 50 — 512 — 512 1,034 — 89 — 89 560 — 77 — 77 347 101 664 — 766 3,059 — 3,059 — 3,059 908 — — — — 1,593 |
|
|---|---|---|
| 126,712 5,285 5,216 137,214 117,169 — 678 — 678 1,591 3,309 — — 3,309 993 |
||
| 3,309 678 — 3,987 2,584 |
||
| EXPENDITURE TOTAL | 130,021 5,964 5,216 141,201 119,753 |
|
| GRAND TOTAL | (19,554) 26,903 32,316 39,665 13,272 |
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Notes to the accounts
- Accounting policies
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 PCCs, with reference made to the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102))
The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is resposible by law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.
Fund Accounting
Restricted funds comprise revenue donations or grants for a specific PCC activity intended by the donor.
Unrestricted funds are income funds which are to be spent on PCC's general purposes. Designated funds are general funds set aside by PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Designated funds remain unrestricted and the PCC will move any surplus to other general funds.
Incoming Resources
Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resources to which they relate is received. 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 are reliably quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All incoming resources are accounted for gross.
Resources Expended
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. The diocesan parish share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross. Fixed Assets
Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011. Land and buildings are not depreciated.
Moveable church furnishings held by the Rector and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are inalienable property, listed in the church inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1st January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over 20 years) on a straight line basis.
All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £500 or on the repair of moveable church furnishings acquired before 1st January 2000 is written off. Other fixtures, fittings and office equipment, equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual 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 at 31[st] December
Page 11
Current assets, amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.
2. Staff Costs
| Staff Costs | ||
|---|---|---|
| 2020 | 2019 | |
| Wages and salaries | £13,413 | £9,817 |
During the year the PCC employed an administrator and contracted a verger and a cleaner on a contract for services. Mr P Miller who is a member of PCC was paid £6,254 as church administrator and Mrs C Iddin who is a member of PCC was paid £1,976 as the church verger.
3. Missionary and Charitable Giving
| Barnabus Boaz Trust Booth Centre BRF (Messy Church) Burnage Foodbank Care for the Family Comic Relief Christians Against Poverty(CAP) CMS Dignity Indian Evangelical Mission Message Trust N Stansfield Open Doors Tear Fund The Falconer Home Water Aid |
2020 Unrestricted 600 600 00 1,100 60 0 0 1,300 600 1.300 1,300 0 1,300 1,300 1,800 490 11,750 |
2020 Restricted 0 275 235 0 235 0 0 0 0 0 0 0 0 0 230 10 985 |
2020 Total 600 875 235 0 1335 60 0 0 1,300 600 1,300 1,300 0 1,300 1,530 1810 490 12,735 |
2019 Total 500 1364 0 500 500 60 29 500 1,940 1,940 1,940 1,940 300 1000 2,311 1,940 850 |
|---|---|---|---|---|
| 17,614 |
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