Parochial Church Council of St Margaret, Burnage Financial Statements for the Year Ended 31 December 2023
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: Miss K Dring (January to September 2023) Mr A Foulkes Mrs D Foulkes (January to April 2023) Mrs J Franklin Mrs P Hardy Mrs C Iddin Mrs P Massey (from July 2023) Mr P Miller Mrs R Miller Mr T Musgrove (from April 2023) Mr C Rogers 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 2023
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 2023 the following served as members of the PCC and attended as follows:
| Incumbent | ||
|---|---|---|
| Rev. M Calladine | Jan to Dec | 7 out of 7 |
| Wardens(elected annually) | ||
| J Franklin | Jan to Dec | 5 out of 7 |
| C Rogers | April to Dec | 4 out of 5 |
| Representatives of Deanery Synod | ||
| A Foulkes | Jan to Dec | 3 out of 7 |
| M Stansfield | Jan to Dec | 7 out of 7 |
| Elected members for 3 years(1/3rd of membership | elected each year) | |
| From January to December 2023 | ||
| K Dring | Jan to Sept | 4 out of 5 |
| D Foulkes | Jan to April | 1 out of 2 |
| P Hardy | Jan to Dec | 6 out of 7 |
| C Iddin | Jan to Dec | 7 out of 7 |
| P Massey | July to Dec | 4 out of 5 |
| P Miller | Jan to Dec | 7 out of 7 |
| R Miller | Jan to Dec | 7 out of 7 |
| T Musgrove | April to Dec | 4 out of 5 |
| C Rogers | Jan to April | 2 out of 2 |
| A Stansfield | Jan to Dec | 7 out of 7 |
| D Stansfield | Jan to Dec | 7 out of 7 |
Since the APCM in 2014 St. Margaret’s has been allocated 3 representatives on the Deanery Synod. Currently there is 1 vacancy on the Deanery Synod.
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. At the APCM 2024, the
Page 2
terms of office for Pearl Hardy and Catherine Iddin come to an end. Karen Dring resigned from the PCC in September 2023 when she moved house; this is the third vacancy.
Church Attendance
At the APCM in April 2023 there were 89 names on the Church Electoral, of whom 22 were not residents within the Parish. The average Sunday attendance in October 2023 (the period used for Parish Share statistics) was 73 (6 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 12 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.
The average Sunday attendance in October 2022 (the period used for Parish Share statistics) was 81 (10 of whom were under 16).
Review of the year
In accordance with FRS 102 the PCC of St Margaret’s Burnage has carried out its charitable purposes for the public benefit. The activities carried out included offering:
-
services of worship aimed at the full range of ages present in the parish;
-
ministry to those requesting it in the form of prayer, funeral, wedding, baptism services, communion at home, bereavement visits and pastoral visits;
-
activities aimed at children (kids club and Youth Group), parents (abc) and the elderly (Tuesday Group); and
-
subsidised rents for the use of the premises by guiding groups, AA and other charitable groups.
We consider we have complied with our duty to have due regard to the Charity Commission’s public benefit guidance.
The full PCC met on 7 occasions during the year; one of them was an extraordinary meeting convened in December 2023 to agree the lease for the Bud Garden Centre. The level of attendance at meetings has been good. There was one Churchwarden, Jane Franklin, until the APCM in April 2023, when Jane Franklin and Chris Rogers were elected.
Strategic mission outreach continues to be a priority of the PCC and was discussed at every meeting; events and special services were planned and evaluated. 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. Children from several local schools have visited the church during the year and attended the Experience Easter and Christmas events. Over the summer holidays, a holiday club was organised, which was thoroughly enjoyed by the young people who attended. The church continues to support several missionary agencies around the world. Presentations by representatives from Open Doors, in May, and Barnabus, in June, provided insights into their work.
With a generous donation in memory of Bert and Grace Cooke, two longstanding members of the church, plus the use of other legacy funding the kitchen was refurbished with some new units, worksurfaces, flooring and appliances, so it is better equipped to meet the demands of the different groups who use it.
Page 3
Negotiations with the owners of the Bud Garden Centre led to an agreement in December 2023 about leasing an area of the church field for their relocated garden centre. The centre is due to open in March 2024.
The Green Energy group met on several occasions and further improvements to the church and Parish Centre were made to reduce the church’s carbon footprint.
Discussions continued about issues related to inclusion and diversity, with presentations by Jonathan Tallon (tutor at The Northern Baptist College) in July, and Andy Robinson (from Living Out) in October.
In August 2023, Peter Miller retired as the church administrator and was replaced by Fiyin Ariyo in November 2023.
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 2023 was shared with PCC members at the March 2024 PCC meeting.
Among the items for discussion by the PCC over the year were:
Finance reports and the budget Property reports Safeguarding Inclusion and diversity including a visit by Living Out Data protection regulations Insurance Calendar of events including special or seasonal services
Strategic Mission Outreach and preparation for the 150[th] anniversary of the church in 2025 Children and families work
Mission links and missionary giving including a visit by Barnabus and Open Doors
Roles and responsibilities in the church Vacancies on PCC
Training opportunities including mental health first aid and Masters Course for Children and Family Worker
Making the church more environmentally friendly Improvements to the church environment Refurbishment of the church kitchen
Live streaming and improvements to the sound desk Development of prayer in the church Church history and archives
Parish Centre bookings and hire charges Appointment of administrator and cleaner
Extension of Children and Family Worker’s contract
Page 4
Pledges for the cost of the Children and Family Worker
Maintenance and planting of trees in church grounds
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 met on one occasion to discuss missionary giving.
Other teams, which also met to support the work of St. Margaret’s, include the GDPR and Green Energy 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 £135,403 of which £82,466 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 £3,160 (after a depreciation charge of £12,095).
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 2023 was £72,139 which was 6% higher than six month’s income of £67,559. Future plans will hope to reduce this to closer to 6 months income. 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. Following a pledge Sunday the PCC have been able to extend the contract for the Children & Families Worker to 31 December 2026. The quinquennial visit has taken place and we are awaiting the report from the architect, we continue to make changes to improve the energy efficiency of the buildings. Church has recently been successful in a bid to the Neighbourhood Investment Fund to finance the installation of TMVs on all the radiators in the parish centre to enable us to zone the heating. The green working group will continue to work on this as a priority.
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 2023, 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: Martin Palmer
Date: 12[th] April 2024
Martin Palmer 31 Marina Drive Marple SK6 6JL
Page 6
Statement of Financial Activities
| Unrestricted Restricted 2023 2022 Funds Funds |
Unrestricted Restricted 2023 2022 Funds Funds |
|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Investments Other income Total income Expenditure on: Raising funds 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 Kids Club Legacies Live Streaming Tuesday Group YHA(Des) abc Restricted Alpha Children & Family Worker Christopher Roberts Memorial Fund Grounds Holiday at Home Kitchen Fund Mission Missionary Giving |
121,948 27,282 149,230 144,945 6,395 — 6,395 9,197 1,183 1,188 2,372 622 5,876 — 5,876 5,323 |
| 135,403 28,470 163,874 160,088 2,463 — 2,463 — 120,738 37,013 157,751 156,808 15,363 — 15,363 12,175 |
|
| 138,564 37,013 175,577 168,983 |
|
| (3,160) (8,542) (11,702) (8,894) 10,652 10,142 20,794 10,501 (10,642) (10,152) (20,794) (10,501) |
|
| (3,150) (8,552) (11,702) (8,894) |
|
| 543,351 56,176 599,527 608,421 |
|
| 540,200 47,623 587,824 599,527 504,168 — 504,168 499,977 38 — 38 370 32,710 — 32,710 41,075 500 — 500 — 1,532 — 1,532 881 175 — 175 175 1,075 — 1,075 870 — 4 4 4 — 42,027 42,027 41,500 — 3,008 3,008 3,075 — 1,000 1,000 — — 749 749 595 — — — 10,000 — 833 833 1,000 — 0 0 0 |
Page 7
Balance sheet
| Total funds Prior year funds |
|
|---|---|
| Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Liabilities 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 Live Streaming abc Elizabeth Shuttleworth Fund Fabric Fund Kids Club Legacies Pathfinders Tuesday Group YHA(Des) Restricted Grounds Kitchen Fund Mission Alpha Children & Family Worker Christopher Roberts Memorial Fund Holiday at Home Missionary Giving Youth Hostel Weekend Funds of the church |
432,029 444,124 |
| 432,029 444,124 46,868 40,719 111,691 116,492 |
|
| 158,560 157,212 2,764 1,808 |
|
| 2,764 1,808 |
|
| 155,795 155,403 |
|
| 587,824 599,527 |
|
| 587,824 599,527 504,168 499,977 500 — 1,075 870 — — — — 38 370 32,710 41,075 — — 1,532 881 175 175 1,000 — — 10,000 833 1,000 4 4 42,027 41,500 3,008 3,075 749 595 0 0 — — |
|
| 587,824 599,527 |
Page 8
Analysis of income and expenditure
| Unrestricted Designated Restricted 2023 2022 INCOME AND ENDOWMENTS Donations and legacies Gift Aid - Bank 75,696 — 15,005 90,701 94,810 Other planned giving 6,770 — — 6,770 7,956 Loose plate collections 6,805 — — 6,805 6,072 One-off Gift Aid gifts 5,210 — 5,300 10,510 935 Donations appeals etc 659 575 1,404 2,638 11,464 Tax recoverable on Gift Aid 25,401 — 4,661 30,062 21,415 Legacies 500 — — 500 505 Non-recurring one-off grants 330 — 700 1,030 1,250 Earmarked Donations — — 212 212 535 Total 121,373 575 27,282 149,230 144,945 Income from charitable activities Fees for weddings and funerals 1,910 — — 1,910 4,662 Premises lettings 4,485 — — 4,485 4,535 Total 6,395 — — 6,395 9,197 Investments Bank and building society interest 1,183 — 1,188 2,372 622 Total 1,183 — 1,188 2,372 622 Other income Sundry Income (Photocopier) 52 — — 52 — abc income — 285 — 285 542 Tuesday Group Income — 5,459 — 5,459 4,656 Kids Club Income — — — — 43 From other church groups 80 — — 80 80 Total 132 5,744 — 5,876 5,323 |
Unrestricted Designated Restricted 2023 2022 75,696 — 15,005 90,701 94,810 6,770 — — 6,770 7,956 6,805 — — 6,805 6,072 5,210 — 5,300 10,510 935 659 575 1,404 2,638 11,464 25,401 — 4,661 30,062 21,415 500 — — 500 505 330 — 700 1,030 1,250 — — 212 212 535 |
|---|---|
| 6,395 — — 6,395 9,197 1,183 — 1,188 2,372 622 |
|
| 1,183 — 1,188 2,372 622 52 — — 52 — — 285 — 285 542 — 5,459 — 5,459 4,656 — — — — 43 80 — — 80 80 |
|
| 132 5,744 — 5,876 5,323 |
|
| INCOME TOTAL | 129,083 6,319 28,470 163,874 160,088 |
Page 9
EXPENDITURE
Raising funds
| Raising funds | |
|---|---|
| Bud Lease 2,463 — — 2,463 — Total 2,463 — — 2,463 — Expenditure on charitable activities Rectory Housing 3,168 — — 3,168 3,151 Rector Expenses 427 — — 427 449 C && F Worker Salary — — 25,289 25,289 25,997 C & F Worker Expenses 682 — 263 946 — Administrator Salary 6,807 — — 6,807 6,456 Staff Salaries (Verger/Cleaner) 4,231 — — 4,231 4,075 Visiting Speakers 100 — — 100 — Parish share 47,020 — — 47,020 52,385 Missionary Giving 11,096 1,129 691 12,916 13,695 Church Heat Light & Water 2,684 — — 2,684 6,156 Insurance 4,970 — — 4,970 4,076 Repairs-General 5,502 — — 5,502 1,437 Repairs-Major 2,328 — — 2,328 16,281 Churchyard 2,725 — — 2,725 1,395 Cleaning Materials 594 — — 594 373 Hall running - maintenance 25 — — 25 — Hall running - heating, lighting & water 8,085 — — 8,085 6,920 Upkeep of Services 1,536 — 66 1,602 1,609 Organ Repair 348 — — 348 686 ICT/Sound System 719 — — 719 196 Flowers 713 — — 713 663 Evangelism 111 — 166 278 1,121 Adult Education 34 — — 34 — Under 18s 654 — — 654 364 Administration 2,884 — — 2,884 3,083 Training — — — — 1,144 Refreshments 202 — — 202 735 abc expenses — — — — 249 Kids Club Expenditure — 332 — 332 82 Tuesday Group — 3,179 — 3,179 2,304 Legacy Spending — — — — 868 Kitchen Refurbishment — 8,439 10,000 18,439 — Holiday at Home — — 535 535 845 Total 107,657 13,080 37,013 157,751 156,808 Other expenditure Depreciation 12,095 — — 12,095 12,095 To other church groups — 80 — 80 80 Fees to Diocese 3,188 — — 3,188 — Total 15,283 80 — 15,363 12,175 |
2,463 — — 2,463 — |
| 107,657 13,080 37,013 157,751 156,808 12,095 — — 12,095 12,095 — 80 — 80 80 3,188 — — 3,188 — |
|
| 15,283 80 — 15,363 12,175 |
|
| EXPENDITURE TOTAL | 125,403 13,160 37,013 175,577 168,983 |
| GRAND TOTAL | 3,680 (6,840) (8,542) (11,702) (8,894) |
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 responsible 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.
Page 11
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
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 | ||
|---|---|---|
| 2023 | 2022 | |
| Wages and salaries | £36,328 | £36,530 |
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 £3,957 as church administrator (until August 23) and Mrs C Iddin who is a member of PCC was paid £2,170 as the church verger.
- Missionary and Charitable Giving
| Barnabus Boaz Trust Burnage Foodbank CMS DEC-Ukraine Dignity Indian Evangelical Mission Message Trust Open Doors Royal British Legion St Anns Hospice Tear Fund The Falconer Home Water Aid |
2023 Unrestricted 600 600 600 2,600 600 1,300 1,300 1,300 0 0 1,300 1,300 726 12,226 |
2023 Restricted 114 160 80 0 0 0 0 0 142 0 58 137 0 0 691 |
2023 Total 714 760 680 2,600 0 600 1,300 1,300 1,442 0 58 1,437 1,300 726 12,917 |
2022 Total 600 700 1250 1,300 2168 600 1,300 1,300 1,300 14 0 1,300 1,338 525 |
|---|---|---|---|---|
| 13,695 |
Page 12