OpenCharities

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

2022-12-31-accounts

Parochial Church Council of St Margaret, Burnage Financial Statements for the Year Ended 31 December 2022 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 (to April 22)
Miss K Dring
Mr A Foulkes
Mrs D Foulkes
Mrs J Franklin
Mrs P Hardy
Mrs C Iddin
Mr P Miller
Mrs R Miller
Mr C Rogers (from April 2022)
Mrs A Stansfield
Mr D Stansfield
Mr M Stansfield
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 2022

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 2022 the following served as members of the PCC and attended as follows:

Incumbent
Rev. M Calladine Jan to Dec 6 out of 6
Wardens(elected annually)
J Franklin Jan to Dec 6 out of 6
M Stansfield Jan to April 2 out of 2
Representatives of Deanery Synod
A Foulkes Jan to Dec 5 out of 6
M Stansfield April to Dec 3 out of 4
Elected members for 3 years(1/3rd of membership elected each year)
From January to December 2022
R Baker Jan to Apr 2 out of 2
K Dring Jan to Dec 3 out of 6
D Foulkes Jan to Dec 4 out of 6
P Hardy Jan to Dec 6 out of 6
C Iddin Jan to Dec 5 out of 6
P Miller Jan to Dec 6 out of 6
R Miller Jan to Dec 6 out of 6
C Rogers April to Dec 4 out of 4
A Stansfield Jan to Dec 5 out of 6
D Stansfield Jan to Dec 6 out of 6

Since the APCM in 2014 St. Margaret’s has been allocated 3 representatives on the Deanery Synod. This year the terms of office for Andrew Foulkes & Mark Stansfield come to an end and elections will need to be held for the three vacancies.

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 Debbie Foulkes, Peter Miller and Ruth Miller come to an end.

Page 2

Church Attendance

At the APCM in May 2022 there were 90 names on the Church Electoral Roll, of whom 21 were not residents within the Parish. The average Sunday attendance in October 2022 (the period used for Parish Share statistics) was 81 (10 of whom were under 16). The services were also being live streamed and made available on Youtube. It is estimated that attendance via these media was about 30 based on the number of hits on the services on Youtube. 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.

Review of the year

The full PCC met on 6 occasions during the year. The level of attendance at meetings has been good. Since the APCM 2022, there has only been one Churchwarden. The PCC are very aware of the demands the role places on one person.

At the start of 2022 the Covid 19 pandemic continued to have some impact on the life of St. Margaret’s. The PCC have continued to consult the relevant government and Diocesan regulations and guidance to ensure arrangements for meetings, activities and services are adapted accordingly. Ensuring the church is Covid safe continued to be a priority and, while it was still required, the church’s Risk Assessment was regularly evaluated and amended in line with the latest regulations. The PCC considered carefully the arrangements for the administration of Communion in the light of the Covid pandemic. Members agreed that individual cups as well as the Common cup should be available at all Communion services.

The feasibility of accepting one off bookings for the Parish Centre again was discussed. An advertisement for the role of a Parish Centre keyholder did not result in any interest. Therefore, the PCC decided not to accept any ad hoc one-off bookings, unless a church member was willing to act as a keyholder for the event.

The Church of England’s ‘Living in Love and Faith’ course was used to encourage church members to consider and discuss some of the issues relating to inclusion and diversity. There was good attendance from church members with many interesting and open discussions. In 2023 the PCC will be considering appropriate follow up to the course.

The PCC are keen for the church to reduce its carbon footprint. A small group was set up to consider how to make the church more environmentally friendly. Several measures were suggested and are starting to be implemented. This work will continue in 2023.

The PCC are keen to develop the social media presence of the church and are interested to hear from any church member who would be willing to lead in the development of this area of church life.

During the year, new Mission Communities were formed across the Manchester Diocese. Matt Calladine was appointed as the leader of the local Mission Community. Strategic mission outreach was considered at each PCC meeting. Three task groups (Mission Community, Pastoral and Children and Families) were set up to draw up plans for mission outreach over the next 3 years. Matt Calladine chaired all three groups and is collating the ideas to draw up a Mission Outreach plan for the church. It is hoped this will be shared with the church at the start of 2023.

Page 3

In October, the church hosted the ‘I am Mark’ production, which was well attended by church members and visitors. At Christmas, members of the church visited Dahlia House, the extra care facility next to the church, for carol singing which was well received. In the Autumn, an Alpha course was organised over a series of Monday evenings and one longer session on a Saturday. 14 people, including leaders, regularly attended. People who live in the parish; members of St. Margaret’s and other churches in the Mission Community and contacts via the Alpha national network attended.

There continues to be an emphasis on reaching out to families and young people in the parish, with Steph O’Hanlon, as the Children and Families Worker, co-ordinating this work. Links with several local schools continued to be fostered. Children from several local schools attended the Experience Easter and Christmas events. Over the summer holidays, a holiday club with a science theme was organised, which was thoroughly enjoyed by the young people who attended.

Towards the end of the year, the church was approached by the owner of the Bud Garden Centre who is interested in relocating the garden centre into the church grounds, when the lease on the current premises expired. The PCC acknowledged the opportunities this might provide and the benefit it would bring to the local community to keep it in Burnage. The PCC have started negotiations with the owner and are seeking advice from the relevant professionals, before deciding whether to agree to the proposal.

The PCC continues to comply with its duty to have regard to the House of Bishops' guidance on safeguarding children and vulnerable adults. The safeguarding report for 2022 was shared with PCC members at the March 2023 PCC meeting.

Among the items for discussion by the PCC over the year were:

Diocesan guidance and regulations related to Covid 19 pandemic Live streaming Social media Finance reports and the budget Property reports Safeguarding Inclusion and diversity Data protection regulations Insurance Calendar of events including special or seasonal services Strategic Mission Outreach and the work of the 3 task groups Children and families work Mission links and missionary giving Roles and responsibilities in the church Training opportunities including first aid, food hygiene and safeguarding Church fees Suggestions from Independent Examiner Making the church more environmentally friendly Refurbishment of the church kitchen Development of social media Parish Centre bookings Appointment of Parish Centre keyholder Extension of Children and Family Worker’s contract Planting trees as part of Green Canopy project

Page 4

Donation of votive stand

The PCC regularly reviewed and evaluated church events and services.

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 has not met this year.

Other teams which also meet to support the work of St. Margaret’s include the Strategic Mission Outreach task groups, Prayer Ministry team and the Home Group Leaders group.

The agendas and minutes of the PCC meetings are available on the notice board at the back of church.

Financial Review

Total receipts on unrestricted funds was £121,009 of which £81,196 was unrestricted planned giving. The planned giving (restricted and unrestricted) through envelopes, payroll giving and standing orders increased by 1.6% and the church continues to be well supported by committed giving. Over the year total expenditure exceeded income by £8,894.

Reserves Policy

It is PCC policy to try and maintain a balance on free reserves (unrestricted and undesignated current assets) that equates to six months income. The balance of the free reserves at 31 December 2022 was £55,965 which was only slightly less than six month’s income of £57,883 . 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. This includes the children & families worker who started in November 2020 and whose contract has been extended to November 2024. Activities have been fully operational for 2022, looking forward energy costs are a significant risk due to escalating costs. A working party is currently looking at ways to reduce our energy consumption.

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 31st December 2022, 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:

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

  2. to keep proper accounting records in accordance with s.130 of the 2011 Act); or

  3. to prepare accounts which accord with these accounting records

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Martin Palmer

Date: 16/04/23

Martin Palmer 31 Marina Drive Marple SK6 6JL

Page 6

Statement of Financial Activities

Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Income and endowments from:
Donations and legacies
Income from charitable 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
Kids Club
Legacies
Pathfinders
Tuesday Group
YHA(Des)
Abc
Restricted
Alpha
Children & Family Worker
Christopher Roberts Memorial Fund
Holiday at Home
Kitchen Fund
Mission
106,112
38,833
144,945
141,885
9,197

9,197
3,832
377
245
622
22
5,323

5,323
1,915
121,009
39,078
160,088
147,656
128,476
28,331
156,808
130,355
12,175

12,175
1,169
140,651
28,331
168,983
131,524
(19,642)
10,747
(8,894)
16,132
5,722
4,779
10,501
22,194
(5,722)
(4,779)
(10,501)
(22,194)
(19,642)
10,747
(8,894)
16,132
562,993
45,428
608,421
592,289
543,351
56,176
599,527
608,421
499,977

499,977
518,686



448
370

370
409
41,075

41,075
42,074



33
881

881
493
175

175
175
870

870
671

4
4
100

41,500
41,500
40,937

3,075
3,075
3,075

595
595
1,315

10,000
10,000


1,000
1,000

Page 7

Balance sheet

Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Liabilities
Creditors: Amounts falling due in one year
Provision for liabilities and charges due within one year
Net current assets less current liabilities
Total assets less current liabilities
Total net assets less liabilities
Represented by
Unrestricted
General fund
Designated
Abc
Elizabeth Shuttleworth Fund
Fabric Fund
Kids Club
Legacies
Pathfinders
Tuesday Group
YHA(Des)
Restricted
Kitchen Fund
Mission
Alpha
Children & Family Worker
Christopher Roberts Memorial Fund
Holiday at Home
Funds of the church
2022
2021
444,124
456,219
444,124
456,219
40,719
32,581
116,492
122,741
157,212
155,322

293
1,808
2,826

293
1,808
2,826
155,403
152,202
599,527
608,421
599,527
608,421
499,977
518,686
870
671

448


370
409
41,075
42,074

33
881
493
175
175
10,000

1,000

4
100
41,500
40,937
3,075
3,075
595
1,315
599,527
608,421

Page 8

Analysis of income and expenditure

INCOME

Donations and legacies

Unrestricted
Designated
Restricted
Total
2022
Total
2021
Gift Aid - Bank
73,240

21,570
94,810
95,706
Gift Aid - Envelopes




144
Other planned giving
7,956


7,956
5,323
Loose plate collections
6,072


6,072
4,641
One-off Gift Aid gifts
185

750
935
1,085
Donations appeals etc
1,419

10,045
11,464
2,378
Tax recoverable on Gift Aid
15,483

5,932
21,415
25,160
Legacies
505


505
1,445
Non-recurring one-off grants
1,250


1,250
5,065
Earmarked Donations


535
535
936
Total
106,112

38,833
144,945
141,885
Income from charitable activities
Fees for weddings and funerals
4,662


4,662
1,749
Premises lettings
4,535


4,535
2,083
Total
9,197


9,197
3,832
Investments
Bank and building society interest
377

245
622
22
Total
377

245
622
22
Other income
abc income

542

542
169
Tuesday Group Income

4,656

4,656
1,668
Kids Club Income

43

43
77
From other church groups
80


80

Total
80
5,243

5,323
1,915
Unrestricted
Designated
Restricted
Total
2022
Total
2021
73,240

21,570
94,810
95,706




144
7,956


7,956
5,323
6,072


6,072
4,641
185

750
935
1,085
1,419

10,045
11,464
2,378
15,483

5,932
21,415
25,160
505


505
1,445
1,250


1,250
5,065


535
535
936
Unrestricted
Designated
Restricted
Total
2022
Total
2021
73,240

21,570
94,810
95,706




144
7,956


7,956
5,323
6,072


6,072
4,641
185

750
935
1,085
1,419

10,045
11,464
2,378
15,483

5,932
21,415
25,160
505


505
1,445
1,250


1,250
5,065


535
535
936
Unrestricted
Designated
Restricted
Total
2022
Total
2021
73,240

21,570
94,810
95,706




144
7,956


7,956
5,323
6,072


6,072
4,641
185

750
935
1,085
1,419

10,045
11,464
2,378
15,483

5,932
21,415
25,160
505


505
1,445
1,250


1,250
5,065


535
535
936
106,112

38,833
144,945
141,885
4,662


4,662
1,749
4,535


4,535
2,083
9,197


9,197
3,832
377

245
622
22
377

245
622
22

542

542
169

4,656

4,656
1,668

43

43
77
80


80
80
5,243

5,323
1,915
INCOME TOTAL 115,766
5,243
39,078
160,088
147,656

Page 9

EXPENDITURE

Expenditure on charitable activities

Unrestricted
Designated
Restricted
Total
2022
Total
2021
Rectory Housing
3,151


3,151
3,139
Rector Expenses
449


449
693
C && F Worker Salary


25,997
25,997
23,150
Administrator Salary
6,456


6,456
6,332
Staff Salaries (Verger/Cleaner)
4,075


4,075
4,166
Parish share
52,385


52,385
51,358
Missionary Giving
11,596
705
1,392
13,695
12,826
Timon Fund




50
Church Heat Light & Water
6,156


6,156
2,689
Insurance
4,076


4,076
4,295
Repairs-General
1,437


1,437
2,000
Repairs-Major
16,281


16,281
5,131
Churchyard
1,395


1,395
1,710
Cleaning Materials
373


373
334
Hall running - heating, lighting &
water
6,920


6,920
3,949
Upkeep of Services
1,609


1,609
1,741
Organ Repair
237
448

686
312
ICT/Sound System
65
131

196
563
Flowers
663


663
390
Evangelism
1,025

95
1,121
471
Adult Education




26
Under 18s
331
33

364
373
Administration
3,083


3,083
2,802
Publicity & Communication




228
Bookstall costs




46
Training
1,144


1,144

Refreshments
735


735
39
Earmarked Expenditure




556
abc expenses

249

249
68
Kids Club Expenditure

82

82
18
Tuesday Group

2,304

2,304
889
Legacy Spending

868

868

Holiday at Home


845
845

Total
123,652
4,824
28,331
156,808
130,355
Other expenditure
Depreciation
12,095


12,095

To other church groups

80

80

Fees to Diocese




1,169
Total
12,095
80

12,175
1,169
Unrestricted
Designated
Restricted
Total
2022
Total
2021
3,151


3,151
3,139
449


449
693


25,997
25,997
23,150
6,456


6,456
6,332
4,075


4,075
4,166
52,385


52,385
51,358
11,596
705
1,392
13,695
12,826




50
6,156


6,156
2,689
4,076


4,076
4,295
1,437


1,437
2,000
16,281


16,281
5,131
1,395


1,395
1,710
373


373
334
6,920


6,920
3,949
1,609


1,609
1,741
237
448

686
312
65
131

196
563
663


663
390
1,025

95
1,121
471




26
331
33

364
373
3,083


3,083
2,802




228




46
1,144


1,144

735


735
39




556

249

249
68

82

82
18

2,304

2,304
889

868

868



845
845
Unrestricted
Designated
Restricted
Total
2022
Total
2021
3,151


3,151
3,139
449


449
693


25,997
25,997
23,150
6,456


6,456
6,332
4,075


4,075
4,166
52,385


52,385
51,358
11,596
705
1,392
13,695
12,826




50
6,156


6,156
2,689
4,076


4,076
4,295
1,437


1,437
2,000
16,281


16,281
5,131
1,395


1,395
1,710
373


373
334
6,920


6,920
3,949
1,609


1,609
1,741
237
448

686
312
65
131

196
563
663


663
390
1,025

95
1,121
471




26
331
33

364
373
3,083


3,083
2,802




228




46
1,144


1,144

735


735
39




556

249

249
68

82

82
18

2,304

2,304
889

868

868



845
845
123,652
4,824
28,331
156,808
130,355
12,095


12,095


80

80





1,169
12,095
80

12,175
1,169
EXPENDITURE TOTAL 135,747
4,904
28,331
168,983
131,524

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 is not depreciated. Until 2022 no depreciation had been provided on the parish centre which had been completed in September 2005. The PCC has decided to depreciate the building over the remainder of an estimated 50 year life (34 years including 2022).

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.

Page 11

Investments are valued at market value at 31[st] December

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
2022 2021
Wages and salaries £36,528 £33,649

During the year the PCC employed a children & family worker, 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 £6,456 as church administrator and Mrs C Iddin who is a member of PCC was paid £1,976 as the church verger.

  1. Missionary and Charitable Giving
Barnabus
Boaz Trust
Burnage Foodbank
Care for the Family
Children in Need
CMS
DEC-Ukraine
Dignity
Francis House
Indian Evangelical Mission
Message Trust
Open Doors
Red Nose Day
St Anns Hospice
Tear Fund
The Falconer
Home
Water Aid
Womens World
Day of Prayer
2022
Unrestricted
600
700
600
0
0
1,300
1,513
600
0
1,300
1,300
1,300
14
0
1,300
1,300
525
0
12,352
2022
Restricted
0
0
650
0
0
0
655
0
0
0
0
0
0
0
0
38
0
0
1,343
2022
Total
600
700
1,250
0
0
1,300
2,168
600
0
1,300
1,300
1,300
14
0
1,300
1,338
525
0
13,695
2021
Total
600
1,017
600
25
9
1,300
0
600
205
2,763
1,300
1,300
0
381
1,320
1,312
314
55
12,826

Page 12