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2022-12-31-accounts

St Mary’s Ilford PCC – 1132877 Financial Statements for the year ending 31 December 2022

ST MARY’S ILFORD PCC Registered Charity No. 1132877

Report & Accounts 2022

REPORT OF THE PAROCHIAL CHURCH COUNCIL

For the year ended 31 December 2022

OBJECTIVES AND ACTIVITIES

St Mary’s PCC has the responsibility, with the Incumbent, of promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church and community hall at 426 High Road, Ilford.

PUBLIC BENEFIT

The church and premises are at the heart of the community and serve as a focal point and a beacon of hope, stability and cohesion in an ever-changing community. Public services are held throughout the week and are open to all regardless of faith affiliation, and the church building is available to interfaith and secular groups. The Community Hall is used throughout the week by community groups and on a casual basis for other community activities. Church and hall are likewise available for appropriate functions such as concerts and recitals.

The church tower houses a ring of 8 bells. With the help of the St Margaret’s Barking ringers, who ring in several towers in this part of Essex/east London, the bells are rung before Sunday Mass about twice per month in addition to Holy Days and other ad hoc celebrations.

As the Church of England is the Church by law established, we are uniquely available for civic services and special services for local groups. The church building houses some items of religious art which are of particular note and features in the Barking Episcopal Area Art Trail.

The church is situated within a Victorian churchyard and cemetery, and this has been designated as an Area of Special Interest by the Local Authority. As such we regularly and increasingly facilitate the locating of family graves and assist those researching their genealogy. The churchyard is home to 5 Commonwealth War Graves and in 2018 work was undertaken to clean these up and make them more accessible. The Commonwealth War Grave Commission installed a sign on our main gates indicating the presence of these important graves. Work to make the churchyard a more attractive and safer area continues in concert with the local authority.

ANNUAL REVIEW

St Mary’s is parish centered around the regular celebration of the Eucharist and offices. It is from this expression of faithfulness to Christ’s command to do this in remembrance of me and from our understanding of our vocation to be part of God’s continuing mission in earth, that other activities stem. Mass is usually offered on 5 days of the week, at which the needs of the parish, wider community and world are brought before God.

Our commitment to walking alongside refugees has continued through offering practical support, pastoral care and signposting to those living in the parish. Our Vicar offers specialist care and support when needed. This remains an integral part of our ministry. Often the work we do in these areas is necessarily low key due to matters of security and safeguarding.

We continue to respond to and meet general pastoral need when it arises, both from within the established congregation and wider afield and we support the work of the various local agencies attending to the growing and ever-present problem of street homelessness, violence, poverty and substance misuse.

St Mary’s Ilford PCC – 1132877

Financial Statements for the year ending 31 December 2022

We are delighted to continue to give our support to Marcel Firth who began formal formation and training for ordained ministry at St Augustine’s, Canterbury in September. If ordained, Marcel will serve at St Mary’s as a Locally Ordained Minister (self-supporting).

The financial review will clearly show the fiscal challenges of maintaining mission and ministry in a sustainable way and the challenges of maintaining the church building, though this has been a regular concern over the past years. We have invested significantly in improvements to the church building over the past 6 years, and as such, the site is sound and without any major defects.

FINANCIAL REVIEW

St Mary’s income for 2022 has increased on previous years. This is predominantly due to increased revenues from hall hire and an increase in regular planned giving.

St Mary’s outgoings for 2022 have decreased overall due to the difficult decision to pay only 75% of our Parish Share to the Diocese. This was the first time in over 10 years that we have not been able to meet our Parish Share, and therefore meet the real term costs of ministry.

Our day-to-day expenditure has increased due to maintenance repairs, increased salaries for the hall cleaner and vicar’s PA (in line with our London Living Wage commitment) and the general increase in the cost of living experienced by everyone.

In line with previous years overall cost comparisons show that the expenditure for St Mary's exceeds income. For the year 2022 our overall costs were £14,365.72 more than the income generated.

At year end St Mary’s unrestricted funds were £104,853.35 and restricted (reserve) funds were £55,741.34. Reserve Funds are monies held for specific purposes as set out by the legacies they represent or specific purpose fund raising.

St Mary's Ilford PCC Statement of Financial Activities

For the period from 01 January 2022 to 31 December 2022

~~Unrestricted~~
funds
~~Restricted~~
funds
~~Endowment~~
funds
Total
funds
Prior year
totalfunds
Income and endowments from:
Donations and legacies
34,166.22 901.25 - 35,067.47 39,695.93
Income from charitable activities 7,373.51 - - 7,373.51 3,171.60
Other tradingactivities 11,249.44 - - 11,249.44 7,249.63
Investments 23,675.32 63.10 - 23,738.42 17,670.37
Otherincome 1,579.60 - - 1,579.60 -
Totalincome 78,044.09 964.35 - 79,008.44 67,787.53
Expenditure on:
Raising funds
818.83 - - 818.83 248.44
Expenditure on charitable activities 88,581.04 3,921.87 - 92,502.91 111,416.89
Otherexpenditure 52.42 - - 52.42 191.76
Totalexpenditure 89,452.29 3,921.87 - 93,374.16 111,857.09
Net income / (expenditure) resources before transfer (11,408.20) (2,957.52) - (14,365.72) (44,069.56)
Transfers:
Gross transfers between funds - in
13,550.00 - - 13,550.00 58,111.10
Gross transfers between funds - out (13,550.00) - - (13,550.00) (58,111.10)
Other recognised gains / losses
Gains/losses on investment assets
- - (17,403.07) (17,403.07) 9,749.68
Gains on revaluation,fixed assets,charity's own use - - - - -
Net movement in funds (11,408.20) (2,957.52) (17,403.07) (31,768.79) (34,319.88)
Reconciliation of funds
Total funds brought forward 116,261.55 58,698.86 218,154.77 393,115.18 427,435.06
Total funds carried forward 104,853.35 55,741.34 200,751.70 361,346.39 393,115.18
Balance sheet as at 31 December 2022 Balance sheet as at 31 December 2022
Balance Sheet (Summary) As at
31/12/2022
As at
31/12/2021
Fixedassets
Investments 200,751.70 218,154.77
200,751.70 218,154.77
Current assets
Debtors 1,836.23 1,101.31
Cash At Bank And In Hand 158,986.56 178,719.25
160,822.79 179,820.56
Liabilities
Creditors: Amounts FallingDue In One Year 228.10 4,860.15
228.10 4,860.15
Net current assets less current liabilities 160,594.69 174,960.41
Total assets less current liabilities 361,346.39 393,115.18
Liabilities
Total net assets less liabilities 361,346.39 393,115.18

Approved by the Parochial Church Council on 20 July 2023 Signed for the PCC:

Fr Gareth Jones Chair

Keith Jeffery Treasurer/Church Warden

St Mary's Ilford PCC Analysis of income and expenditure Selected period 01 January 2022 to 31 December 2022

Income and endowments from: General Designated Restricted Thisyear Total
Lastyear
Donations and legacies
0103 - Pgbank unallocated 13,245.55 - - 13,245.55 -
0104 - Pgbank GA - - - - 8,560.00
0105 - Pgbank nonGA - - - - 2,144.00
0107 - Payrollgiving 859.00 - - 859.00 2,577.00
0112 - Pg envelopes unallocated 100.00 - - 100.00 -
0113 - Pg envelopes GA 1,135.00 - 150.00 1,285.00 2,225.00
0114 - Pgenvelopes non-GA 870.00 - - 870.00 3,494.89
0116 - Gift Aid - periodic 2,946.24 - - 2,946.24 950.00
0120 - Card donation unallocated 4,210.67 - - 4,210.67 -
0121 - Card donation GA 286.00 - - 286.00 2,763.00
0122 - Card donation non-GA 240.00 - - 240.00 1,542.75
0126 - ParishGS GA 1,040.00 - - 1,040.00 -
0127 - ParishGS non-GA 450.00 - - 450.00 -
0128 - ParishGS taxrecovered 260.00 - - 260.00 -
0301 - Collections 6,196.51 - - 6,196.51 1,491.27
0412 - Votive candles 36.05 - - 36.05 44.22
0501 - Gift Aid - occasional - - - - 10.00
0550 - Donations & appeals - recurrent 95.00 - - 95.00 2,022.00
0551 - Candlemasgifts 698.00 - - 698.00 535.00
0560 - Donations & appeals - one-off 378.70 - 720.00 1,098.70 5,920.70
0601 - Taxrecoverable on Gift Aid 619.50 - 31.25 650.75 3,976.09
0605 - GASDS - - - - 440.01
0701 - Legacies - 500.00 - 500.00 -
0802 - Non-recurringone-offgrants - - - - 1,000.00
Donations and legacies Totals 33,666.22 500.00 901.25 35,067.47 39,695.93
Income from charitable activities General Designated Restricted This year Total
Lastyear
1101 - Fees for weddings and funerals 374.50 - - 374.50 920.00
1105 - Heatingcharge - weddings & funerals - - - - 100.00
1205 - Refreshments 159.01 - - 159.01 -
1210 - Bookstall sales topromote objectives - - - - 50.10
1280 - Pilgrimages & outings 6,840.00 6,840.00 2,101.50
Income from charitable activities Totals 7,373.51 7,373.51 3,171.60
Other trading activities
General Designated Restricted This year Total
Lastyear
0910 – Fundraising 586.10 -
-

586.10
455.00
1220 - Bookstall sales - fund raising 2.50 -
-

2.50
-
1240 - Hall lettings - fundraising 10,660.84 -
-

10,660.84
6,544.63
1245 - Hall letting deposits - -
-

-
250.00
Other trading activities Totals 11,249.44 11,249.44 7,249.63
Investments Investments General Designated Restricted Thisyear Lastyear
1001 - Dividends - investments 8,605.07 - - 8,605.07 7,570.29
1020 - Bank interest 1,821.52 68.87 63.10 1,953.49 100.08
1030 - Rent from telecomms 13,179.86 - - 13,179.86 10,000.00
Investment Totals 23,606.45 68.87 63.10 23,738.42 17,670.37
Other income
1310 Insurance claims 1,579.60 - - 1,579.60 -
Other income Totals 1,579.60 - - 1,579.60 -
Income and endowments Grand Totals 77,475.22 568.87 964.35 79,008.44 67,787.53
Expenditure on: General Designated Restricted Thisyear Last Year
Raisingfunds
1730 - Fundraising costs - - - - 184.73
1738 - Catering expenses 818.83 - - 818.83 63.71
Raising funds Totals 818.83 - - 818.83 248.44
Expenditure on charitable activities -
1735 - Pilgrimage & outing costs 6,961.82 - - 6,961.82 2,526.00
1830 - Giving - relief and development agencies - - - - 6,000.00
1850 - Giving - UK-based church societies 740.00 - 937.50 1,677.50 661.25
1870 - Giving - secular charities - - - - 140.00
1880 - Subscriptions 970.89 - - 970.89 142.00
1910 - Diocesan parish share 40,996.34 - - 40,996.34 61,672.00
2001 - Assistant staff costs 10.00 - - 10.00 63.63
2005 - Presentations from PCC funds - - - - 230.00
2010 - Organist's honorarium - - - - 300.00
2020 - Cleaner (Hall) 1,268.50 - - 1,268.50 701.25
2050 – Salary of parish administrator 4,857.84 - 2,474.79 7,332.63 5,931.00
2101 - Working expenses of incumbent 2,248.98 - - 2,248.98 1,105.82
2130 - Vicarage maintenance/security 90.99 - - 90.99 524.99
2150 - Vicar's telephone 760.84 - - 760.84 1,244.35
2155 - Church office utilities 281.03 - - 281.03 -
2160 - Vicar's discretionary fund 1,050.00 - - 1,050.00 1,369.50
2210 - Promotion & website 1,262.13 - - 1,262.13 2,629.08
2301 - Church running - insurance 3,089.18 - - 3,089.18 2,990.24
2305 - Church security 98.82 - - 98.82 894.79
2320 - Organ / piano tuning 597.80 - 597.80 580.40
~~-~~
Cont. General Designated Restricted This year Total
Lastyear
2330 - Church maintenance 4,845.46 - - 4,845.46 5,633.55
2331 - Cleaning 44.21 - - 44.21 -
2332 - Cleaning & janitorial supplies 105.47 - - 105.47 283.97
2335 - Hall cleaning - - - - 211.72
2341 – Sacristy consumables & maintenance 1,764.24 - - 1,764.24 1,463.78
2342 – Sacristy acquisitions 1,140.07 - - 1,140.07 391.18
2343 - Service books 176.87 - - 176.87 69.50
2345 - Music 2,779.98 - 30.00 2,809.98 255.00
2349 - Flower costs - - 100.00 100.00 735.51
2360 - Church office 416.07 - - 416.07 1,861.61
2370 - Visiting speakers / locums 372.20 -- 372.20 580.70
2380 - Public catering - - - - 200.09
2401 - Church running- electric 1,469.76 - - 1,469.76 829.89
2410 - Church running-gas 852.19 - - 852.19 4,734.34
2420 - Church running - water 135.88 - - 135.88 131.88
2425 - Refuse collection 160.56 - - 160.56 151.47
2470 - Refugee Welcome support - - 379.58 379.58 3,314.51
2502 - Printing& stationery 621.91 - - 621.91 241.66
2530 - Hall running- electricity 38.25 - - 38.25 102.60
2540 - Hall running-gas 280.72 - - 280.72 402.73
2560 - Hall running - maintenance 412.04 - - 412.04 69.90
2601 - Governance costs examination/audit fee 147.00 - - 147.00 45.00
2710 - Church major repairs - installation 4,155.00 - - 4,155.00 -
2720 - Church interior and exterior decorating 1,368.00 - - 1,368.00 -
2820 - Hall + major repairs - installation 2,010.00 - - 2,010.00 -
Expenditure on charitable activities Totals 88,581.04 - 3,921.87 92,502.91 111,416.89
Other expenditure
2620 - Bank charges 52.42 - - 52.42 191.76
Other expenditure Totals 52.42 - - 52.42 191.76
Expenditure Grand totals 89,452.29 - 3,921.87 93,374.16 111,857.09

St Mary’s Ilford PCC – 1132877

Statement of Assets and Liabilities (by code) As at: 31 December 2022

Class and nominal code
General (Unrestricted) Designated Restricted Endowment
Total
Class and nominal code
General (Unrestricted) Designated Restricted Endowment
Total
Class and nominal code
General (Unrestricted) Designated Restricted Endowment
Total
Class and nominal code
General (Unrestricted) Designated Restricted Endowment
Total
Class and nominal code
General (Unrestricted) Designated Restricted Endowment
Total
Class and nominal code
General (Unrestricted) Designated Restricted Endowment
Total
Last year
Fixed Asset
6430:Charibond
-
-
-
6440:Charifund
-
-
-
Total
-
-
-
Current Assets
Total
3,883.88
100,969.49
55,969.42
Liability
6699: Agency collections
Z04: Accounts Payable
Total
0.02
-
228.08
Net total assets
3,883.86
100,969.49
55,741.34
-
-
228.08
0.02
-
-
6430:Charibond -
-
-
93,085.70 93,085.70 104,138.07
6440:Charifund -
-
-
107,666.00 107,666.00 114,016.70
Total -
-
-
200,751.70 200,751.70 218,154.77
Total
3,883.88
100,969.49
55,969.42
**- ** 160,822.79 179,820.56
-
-
228.08
0.02
-
-
-
-
228.08
0.02
385.00
4,475.15
- 228.10 4,860.15
200,751.70 361,346.39 393,115.18

Staff Costs

Fees are paid to our Self-employed cleaner, Parish Administrator and our Director of Music. No Trustee is paid for their services as a trustee. Expenses are reimbursed to Incumbent, Assistant Priest and for any pre-agreed specific expenses incurred by trustee and volunteers.

Investments

M & G Charibond and Charifund represent investments made from the proceeds received from the sale of the Assistant Clergy house at 2 Elizabeth Avenue and are held for the long-term benefit of the church and the General Fund. The investments are administered for the PCC by the Chelmsford Diocesan Board of Finance. The Charibond has the higher rate of return, but the Charifund has the potential for capital growth (or decline).

Investment
Account
Year End
31/12/21
Year End
31/12/22
M&G Charifund 114,016.70 107,666.00
M&G Charibond 104,138.07 93,085.70
Totals 218,154.77 200,751.70

Income from Investment accounts

Charifund Charibond Totals
Income 2022 6,081.08 2,523.99 8,605.07
Income 2021 5,421.69 2,148.60 7,570.29

Debtors

Shared Access:

November Invoice £610.30 was paid 19/1/23

December Invoice £578.69 was paid 10/3/23

HMRC Tax Planned Giving:

December Claim plus the April 6[th] – December 31[st] Top up £647.24 paid 11/1/23

Creditors

At the close of the financial year, we held £228.10 of fees to be distributed for Diocesan fees for Weddings and Services.

Fund movements and analysis

Selected period: 01 January 2022 to 31 December 2022

Fund Fund balances brought
forward
Incoming
Resources
Outgoing
Resources
Transfer Gains and
Losses
Fund balances
carried forward
Unrestricted
General - General fund 8,010.93 77,475.22 89,452.29 7,850.00 - 3,883.86
Sub-totals 8,010.93 77,475.22 89,452.29 7,850.00 - 3,883.86
Designated
Bonner - Bonner fund 20,183.06 - - - - 20,183.06
Gorman - Gorman memorial
876.79
0.75 - - - 877.54
Halsey- HalseyFund - 500.00 - - - 500.00
Horne - Horne fund 351.51 - - - - 351.51
Martin - Martin fund 49,265.43 40.43 - (5,000.00) - 44,305.86
Row - Row fund 34,710.93 27.69 - (2,850.00) - 31,888.62
Wagg- Waggmemorial 2,741.75 - - - - 2,741.75
Williams - Williams
memorialgift
121.15 - - - - 121.15
Sub-totals 108,250.62 568.87 - (7,850.00) - 100,969.49
Restricted
Barnes - Barnes fund 52,895.36 45.44 2,474.79 - - 50,466.01
Bells - Bells fund 173.00 - - - - 173.00
Bonner - Bonner fund 1.77 17.66 - - - 19.43
Choir - Choir Fund 838.21 - 30.00 - - 808.21
Emergency- Emergency
Appeals
475.06 732.50 937.50 - - 270.06
Flower - Flower fund 308.04 - 100.00 - - 208.04
RWD - Refugee Welcome
Dagenham
2,669.92 - 379.58 - - 2,290.34
Trust - Trust fund 975.00 - - - - 975.00
Yellow - Charity distribution 362.50 168.75 - - - 531.25
Sub-totals 58,698.86 964.35 3,921.87 - - 55,741.34
Endowment
Invest - Investment fund 218,154.77 - - - (17,403.07) 200,751.70
Sub-totals 218,154.77 - - - (17,403.07) 200,751.70
Totals 393,115.18 79,008.44 93,374.16 - (17,403.07) 361,346.39

Auxiliary funds

The Bell Fund is held on behalf of St Mary’s bellringers; income comes mostly from donations by visiting ringers, and pays for the replacement of worn ropes and broken stays.

The Choir Fund buys music and robes etc for the choir.

Flowers are arranged by a team led by Margaret Quinney, who administers donations and costs through a Flower Float; the Flower Fund embraces both the flower float and other funds held in the bank account.

The Trust Fund holds deposits made by hirers of the hall against lost keys and accidental damage.

Support funds

Members who support the church through planned giving (through blue envelopes or otherwise) often add an additional sum to be distributed to other charities at the discretion of the PCC (yellow envelopes). This is known as the Charity Distribution Fund.

The Emergency Fund is a channel for external emergencies.

The Refugee Welcome Dagenham fund was set up in 2018 to support a sponsored family from Syria who were housed in a church property in Dagenham. The fund is now used more widely to support refugees settled locally.

Memorial funds

The Barnes Memorial has continued to support our Parish Administrator £2,474.79.

The Martin memorial fund contributed £5,000 respectively to our general fund and support our current account balance.

The Row Memorial contributed £2,850 respectively to our general fund and support our current account balance.

Independent examlnerfs report to the trustees of St Marfs Ilford PCC I report to the trustees on my examination of the accounts of St Marf5 Ilfotd PCC (the PCC) for the year ended 31 December 2022. Responsibilities and basls of report As the charity trustees of the PCC. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Act'l. I report in respect of rny examination of the PCC'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under sertion 14515llbl of the Act. Independert examlnerfs statement I have completed my examination. I confirni that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: l. accounting records were not kept in respect of the PCC a5 required by section 130 of the Act: or 2. the accounts do not accord with those records: or 3. the accounts do not comply wtth the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulatlons 2LK)8 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come acr055 no other matters in connertion with the examination to which attention should be drown in this report in order to enable a proper understandin8 of the accounts to be reathed. £ kL* Ross Holland Fellow of the Institute of Chartered Accountants in England & Wales tlo 26 South Park Road. Ilford. IGI ISS 21 July 2023