## **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|
_Page 1_
## **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.
_Page 2_
## 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.
_Page 3_
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
_Page 4_
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.
_Page 5_
## **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
1. 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
2. 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|
_Page 7_
## **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**|
_Page 8_
## **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|
_Page 9_
## **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|
_Page 10_
## Notes to the accounts
1. 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|
_Page 12_