The Parochial Church Council of St Thomas, St Anne’s on Sea
Annual Report and Financial Statements of the Parochial Church Council
for the year ended 31[st] December 2023.
THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS, ST ANNE’S ON SEA
Contents
| Trustees Annual Report for the Parochial Church Council of St Thomas, St Anne’s on Sea ........................................ 3 |
|---|
| Independent Examiners’ Report ................................................................................................................................... 7 |
| RECEIPTS AND PAYMENTS ACCOUNT ........................................................................................................................... 8 |
| STATEMENT OF ASSETS AND LIABILITIES...................................................................................................................... 9 |
| 1. Accounting Policies ........................................................................................................................................ 10 |
| 2. Movement in funds during the year.............................................................................................................. 10 |
| 3. Further Analysis of Receipts .......................................................................................................................... 11 |
| 4. Further Analysis of Payments ........................................................................................................................ 12 |
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS, ST ANNE’S ON SEA
Trustees Annual Report for the Parochial Church Council of St Thomas, St Anne’s on Sea
Aims and Purposes
St Thomas’ Parochial Church Council (PCC) is responsible for cooperating with the Incumbent, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also responsible for the maintenance and insurance of St Thomas’ church and hall.
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship at in our church and to become part of our parish community in St Anne’s. When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion.
In particular, we try to enable ordinary people to live out their faith as part of our parish community through:
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Worship and prayer; learning about the gospel; developing their knowledge and trust in Jesus.
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Provision of pastoral care for people living in the parish
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Missionary and outreach work.
To facilitate this work, it is important that we maintain the fabric of the church buildings.
Review of the year
2023 has continued to provide many challenges for the PCC. Worshipping numbers have remained much the same as in 2022. We are aware that many people consider them to be a part of the St Thomas community, but don’t attend church very often, nor contribute financially to its upkeep. Numbers on the electoral roll at the APCM in May 2022 were 92. The service pattern hasn’t changed, with a Sunday morning service at 10.30 am, Compline on 2[nd] and 4[th] Sundays at 7pm and a said Holy Communion service on a Thursday at 10.30am. Occasional services included the animal service in September and a service for All Souls on 5[th] November. The Rossall Road Housegroup has continued to meet once a month and commenced studying Bishop Jill’s book ‘Lighting the Beacons’. There were also extra copies of the book available at the back of church for the congregation to borrow.
Following Ruth Turley’s resignation as treasurer from the date of the APCM we were unable to find anyone to fill the role. Joy Swarbrick (churchwarden) was therefore required to cover this role until a suitable volunteer could be found. After advice was sought from the Diocesan Board of Finance about the best way of managing the church accounts the PCC agreed to subscribe to a church specific online accounting system provided by Data Developments (My Fund Accounting Online). The accounting has been changed from an accruals system to a more straightforward receipts and payments format. It is hoped this will give the PCC a better understanding of church income and expenditure and help with the preparation of budgets in future years.
A general reduction in income meant that the church was unable to fulfil its Parish Share requirements for 2023. A Zoom meeting was held between the Diocesan Finance Committee and the churchwardens in September 2023 when it was evident that this was going to be a problem. The PCC is striving hard to meet as much of the Parish Share as is possible. Continuing problems with banking at Barclays have made this more challenging, but by October 2023 we were finally able to see our accounts online and therefore can access an up to the minute view of the bank balance. There are now three signatories able to see and make payments online – with a complex signing arrangement requiring two individuals to authorise payments. This has streamlined the system enabling
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS, ST ANNE’S ON SEA
payments to be made much more promptly. By the end of 2023 a volunteer had been found to take on the role of treasurer with a transition to begin in early 2024.
There has been a reasonable uptake of giving through the Parish Giving scheme although some regular giving is still via standing order or envelopes. Unfortunately the overall level of giving doesn’t seem to have increased, despite a drive in the autumn of 2022 asking people to think about regular giving. There were some problems reclaiming the Gift Aid for 2022 after the resignation of the Gift Aid secretary and complications with the system to register new authorised personnel because the other individual on the system had unfortunately died. This was resolved by December 2023, but means claims were not made during that financial period. Joy has also had to take on this role. It is hoped this will be a much smaller undertaking in subsequent years because the Parish Giving scheme claims the Gift Aid directly. The church is to a great extent reliant on the income from hall rentals to meet its bills. Whilst the impact of the energy crisis on the church heating costs hasn’t yet been truly felt because the fixed term tariff for gas doesn’t end until September 2024 the electricity contract was renewed in September and has now doubled in price.
Fundraising events recommenced during 2023 with spring and autumn New to You sales; a Beetle Drive; a Quiz and a Christmas Coffee morning. The income generated was very welcome and the events have largely been organised and run by the church members who have been doing so for many years. Unfortunately due to an increasing age profile they are finding it more difficult to physically manage them. It is imperative that new streams of income are explored.
A new architect was appointed and the quinquennial inspection was conducted in Spring 2023. The report was received in Autumn 2023 and has particularly identified the need for ongoing maintenance work to the roof; problems with eroding stonework around the windows and wobbly flooring in the church that requires reseating. The Community Centre is not included in the quinquennial but particularly requires maintenance work to the doors and fascias.
September 2023 saw the retirement of the vicar Rev Christopher Scargill. The start of the vacancy has seen services covered by a variety of clergy from a range of styles and traditions. This has been embraced by the regular congregation, with no fall off in numbers attending Sunday morning services. We were fortunate to have the Bishop of Blackburn Rt Rev Philip North to preside and preach at the Christmas midnight communion service, whilst the Archdeacon of Lancaster Ven David Picken led the Christmas morning communion service.
The last three months of the year saw the PCC and other interested members of the congregation meeting together to develop the Parish Profile ready for advertising for a new vicar. This has been a valuable opportunity for reflecting on where we currently are as a parish and where we would like to be. We have strongly identified the need to find new ways to reach out to families, children and young people in the parish to enable them to hear the good news of the gospel. A small group are meeting every month to pray for the work of the Church at St Thomas and for guidance to help us identify the right candidate to lead the church forward in the coming years. We recognise that change is inevitable, but want to ensure that the current faithful members are still served by the worship that is offered.
We have continued to foster links with St Thomas school over the year. Rev Scargill had recommenced leading weekly assembly services either in school or in church following the protracted break due to Covid. At the commencement of the vacancy Joy Swarbrick, Elizabeth O’Connor and David Bennett met with the headteacher Lyndsay Walton to discuss how the school saw the links being maintained and developed. Elizabeth is leading a monthly worship service in school, we attended the school harvest assembly and their Christingle assembly, helping children in class to make their Christingles. St Thomas nursery and Clifton Lodge nursery continue to attend church once every half term for Nursery Praise.
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS, ST ANNE’S ON SEA
Our monthly Brick Church continued and saw a variety of families attending, although it has not yet built up a regular cohort of attendees. The aim is for this to be a place to build relationships whilst sharing the gospel in a gentle environment.
There is a monthly church Youth group run by some parents of children who were previously pupils at St Thomas School. This has proved to be very popular with numbers reaching 48 and therefore new membership has currently been suspended. The group provides a safe space for children to meet with their friends, enjoying games, music and activities.
Whilst we recognise there are many hurdles ahead we enter 2024 with a sense of hope and anticipation for the appointment of a new incumbent who will help us develop new ways to reach out and engage with others, proclaiming the love of Jesus in the community.
Financial review
Total receipts on unrestricted funds were £80,797 (2022 £75,651). Of these, £47,639 (2022 £51,231) was unrestricted voluntary donations and the remaining income included fees, room hire together with Gift Aid and fundraising. Planned giving decreased during the year whilst unplanned giving increased. Gift aid is less because no claim has been made yet on the giving that was not through Parish Giving Scheme. The PCC remains grateful to all those who give support to the work here in the parish.
£83,194 (2022 £81,812) was spent from unrestricted funds to provide the Christian ministry from the parish. Unrestricted payments in the year were £2,397 greater than receipts.
£55,161 was needed to provide the Christian ministry from the parish through the parish share that largely provides the stipends and housing for the clergy across the diocese with contributions for each parish based on a formula that tries to reflect whether or not the parish has a full-time incumbent, the size of the regular worshipping congregation and the relative deprivation in the parish. The parish was grateful to receive a grant of £17,938 towards this to reflect the relative level of deprivation in the parish, leaving a balance of £37,223. The parish paid £32,000 towards this (2022 £37,338) and intends to pay the remainder in early 2024.
The bank balances of £47,813 (2022 £47,210) are held in current and savings accounts and Church of England Deposit Funds as set out in the Statement of Assets and Liabilities on page 9.
Reserves policy
It is PCC policy to try to maintain a balance on unrestricted funds that equates to at least three months' unrestricted payments. The funds in the current and savings account at the year-end were approximately 2 months payments but including those in the Church Deposit Funds there was enough for about 6 months, although funds in Church Deposit Funds are usually held for unexpected repairs. Once Gift Aid has been claimed for 2023 and 2024 the PCC hopes that the reserves in the cash and savings accounts will be back to at least three months payments by the end of 2024.
Structure, governance and management
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.
The method of appointment of PCC members is set out in the Church Representation Rules. The membership of the PCC consists of the incumbent, churchwardens, and members elected by those members of the congregation who are on the electoral roll of the church.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent. New members receive initial training in the workings of the PCC.
Administrative information
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS, ST ANNE’S ON SEA
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS, ST ANNE’S ON SEA
Independent Examiners’ Report
Independent Examiner's Report to the members/trustees of the Parochial Church Council of Parish of Warton St Paul.
I report on the accounts for the year ended 31st December 2023 which are set out on pages 8 to 13.
Respective responsibilities of the 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:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the 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 management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matters have come to my attention
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which give me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with s.130 of the 2011 Act; or
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to prepare accounts which accord with these accounting records have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mrs Stephanie Rankin FCA Ribble Accounting Services Limited 56 Broadgate
Preston PR1 8DU 27 April 2024
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS, ST ANNE’S ON SEA
RECEIPTS AND PAYMENTS ACCOUNT
For the year ended 31 December 2023
| Notes Receipts from: Donations and legacies 3a Charitable activities 3b Other trading activities 3c Investments 3d Other 3e Total receipts Payments on: Church activities Ministry costs 4a Church activity costs 4b Premises costs – Church, grounds and Barchester 4c Costs of trading (hall and other) 4d Raising funds 4e Total payments Net receipts/(payments) Cash funds brought forward Transfers Cash funds carried forward |
Unrestricted Funds £ Restricted Funds £ TOTAL 2023 £ TOTAL 2022 £ |
|---|---|
| 47,639 628 48,267 51,231 8,721 - 8,721 3,282 22,241 - 22,241 28,307 1,567 - 1,567 831 629 - 629 - |
|
| 80,797 628 81,425 75,651 |
|
| 40,354 528 40,882 42,881 11,614 - 11,614 16,718 21,989 - 21,989 20,056 6,543 - 6,543 2,157 |
|
| 80,500 528 81,028 81,812 2,694 - 2,694 - |
|
| 83,194 528 83,722 81,812 |
|
| (2,397) 100 (2,297) (1,713) 47,210 47,210 48,923 - - - - |
|
| £44,813 £100 £44,913 47,210 |
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS, ST ANNE’S ON SEA
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
| Current assets - Cash at bank and in hand 6501: Bank Current A/c - Main Account 3081914 6502: Bank Community A/C - 100 Club 30443239 6521: Bank Business Premium Account - Tracker 80758841 6522: Bank Business Premium A/c - Gen A/c 40051543 6531: CCLA (CBF) deposit account 714D 6532: CCLA (CBF) deposit account 998D Total 2A Investment Assets 6440: 568 shares Royal Dutch Shell Total 2B |
2023 Unrestric ted Restricted 2023 Total £ £ £ 9,665 100 9,765 3,156 - 3,156 693 - 693 163 - 163 |
2022 Unrestric ted Restricted 2022 Total £ £ £ 14,129 - 14,129 2,319 - 2,319 686 - 686 161 - 161 |
|---|---|---|
| 13,677 100 13,777 3,159 - 3,159 27,977 - 27,977 44,813 100 44,913 9,213 9,213 54,026 100 54,126 |
17,295 - 17,295 3,159 - 3,159 26,756 - 26,756 |
|
| 47,210 - 47,210 |
||
| 9,213 9,213 |
||
| 56,423 - 56,423 |
The notes on pages 11 to 13 form an integral part of these accounts.
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS ST ANNE’S ON SEA
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
1. Accounting Policies
- a. Basis of preparation
The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
- b. Fixed Asset Investments
Fixed Asset investments are included at their value shown in the 2022 accounts but have not been revalued. It is intended to sell these during 2024.
c. Funds
Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also not restricted.
Restricted funds are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of the church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
2. Movement in funds during the year
The movements in the different funds can be summarised as follows:
| Fund Unrestricted Cash Funds General Fund Total unrestricted funds A RESTRICTED Fund Special Collections to pass on Restricted Funds B Cash Funds (A + B) C |
1 Jan 2023 Receipts Payments 31 Dec 2023 47,210 80.797 -83,194 44,813 |
|
|---|---|---|
| 47,210 80.797 -83,194 44,813 Notes 3,4 - 628 528 100 |
||
| - 628 -528 100 Notes 3,4 |
||
| £47,210 £81,425 -£83,722 £44,913 |
Notes 3 and 4 give a breakdown of the receipts and payments. In addition to the cash funds set out above, the PCC also held investments as follows:
| No of shares Investment assets Unrestricted 6440: 568 shares Royal Dutch Shell 568 Total investments D |
1 Jan 2023 Gains/(losses) on val’n of investments 31 Dec 2023 9,213 9,213 |
|---|---|
| £9,213 - £9,213 |
The number of shares held did not change in the year and they have not been revalued. The PCC plans to sell these during 2024.
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS ST ANNE’S ON SEA
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
3. Further Analysis of Receipts
| 3. Further Analysis of Receipts | |
|---|---|
| Unrestricted Funds £ Restricted Funds £ TOTAL 2023 £ TOTAL 2022 £ |
|
| 3a. Donations and legacies 0101 - Planned Giving - Parish Giving Scheme 0102 - Planned Giving - Standing Orders & cheques 0103 - Planned Giving - CAF 0110 - Planned Giving - Envelopes Planned giving total 0201 - One off Giving - SumUp 0202 - One off Giving - PGS 0203 - One off Giving - one off envelopes 0301 - Loose plate collections 0310 - Retiring collections 0400 - Sundry donations 0401 - Gift days 0601 - Gift Aid tax refunds received 0701 - Legacies 08A1 - Non-recurring one-off grants Donations and legacies Totals 3b. Income from charitable activities 1101 - Parish fee for wedding or funeral 1110 - Churchyard maintenance fee 1230 - Church or Hall lettings - objectives 1290 - Branch organisations - receipts Income from charitable activities Totals 3c. Other trading activities 0910 - Fundraising (Fetes, & other fundraising) 1240 - Church or Hall lettings - fund raising 1260 - Magazine income - sales and advertising 1270 - Other funds generated 1275 - 100 Club income Other trading activities Totals 3d. Income from investments 1001 - Dividends from shares 1020 - Bank and building society interest 1025 - CBF Deposit account interest Investment income Totals 3c. Other income 1330 - Refunds from previous year expenditure Other income Totals Receipts Grand Totals |
14,000 - 14,000 170 6,056 - 6,056 21,483 3,304 - 3,304 1,505 4,402 - 4,402 13,636 |
| 27,762 - 27,762 36,794 1,608 - 1,608 1,483 49 - 49 - 6,020 - 6,020 340 4,917 - 4,917 4,034 1,135 628 1,763 - 990 - 990 78 150 - 150 - 813 - 813 8,502 500 - 500 - 3,695 - 3,695 - |
|
| 47,639 628 48,267 51,231 |
|
| 4,320 - 4,320 2,618 33 - 33 - 4,368 - 4,368 - - - - 664 |
|
| 8,721 - 8,721 3,282 |
|
| 3,877 - 3,877 1,136 15,130 - 15,130 19,135 51 - 51 36 53 - 53 - 3,130 - 3,130 - |
|
| 22,241 - 22,241 20,307 |
|
| - - - 831 8 - 8 - 1,559 - 1,559 - |
|
| 1,567 - 1,567 831 |
|
| 629 629 - |
|
| 629 - 629 - |
|
| £80,797 £628 £81,425 £75,651 |
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS ST ANNE’S ON SEA
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
4. Further Analysis of Payments
| 4a. Ministry costs 1801 - Giving to missionary societies 1830 - Giving to relief and development agencies 1910 - Parish Share 2101 - Clergy working expenses 2120 - Council tax (clergy housing) 2180 - Reader expenses and subscriptions 2190 - Visiting clergy/locums 1920 - DBF portion of fees paid over to DBF Ministry costs total 4b. Church activities 2250 - General Mission/Support activities 2010 - Organist Fees 2320 - Organ / piano tuning and maintenance 2340 - Upkeep of services 2345 - Printing, postage and stationery 2346 - Subscriptions 2347 - Professional Fees 2348 - Sundry expenses 2360 - Advertising and PR 2361 - Governance costs & examination/audit fee 2362 - Banking charges/Transaction charges 2599 - Branch Organisation - payments Church activities total 4c. Premises costs – Church, grounds and Barchester 2301 - Insurance 2401 - Church building - electric 2410 - Church building - gas 2420 - Church building - water 2310 - Phone and WiFi (church building/parish office) Utilities total 2330 - Church building maintenance (routine) 2335 - Church equipment costs 2701 - Church building major repairs - structure 2331 - Cleaning materials and equipment - Church building 2350 - Upkeep of churchyard & grounds 1850 - Barchester Premises costs (church, grounds etc) total |
Unrestricted Funds £ Restricted Funds £ TOTAL 2023 £ TOTAL 2022 £ - 171 171 32 - 357 357 371 32,000 - 32,000 37,338 1,500 - 1,500 1,650 2,890 - 2,890 3,490 55 - 55 - 422 - 422 - 3,487 - 3,487 - |
|---|---|
| 40,354 528 40,882 42,881 |
|
| 168 - 168 - 4,800 - 4,800 - 868 - 868 - 257 - 257 12,610 938 - 938 897 1,057 - 1,057 519 2,154 - 2,154 930 939 - 939 248 404 - 404 650 - - - 864 17 - 17 - 12 - 12 - |
|
| 11,614 - 11,614 16,718 |
|
| 4,924 - 4,924 6,046 1,035 - 1,035 - 10,329 - 10,329 8,134 158 - 158 -26 355 - 355 276 |
|
| 16,801 - 16,801 14,430 614 - 614 3,347 324 - 324 - 1,945 - 1,945 - 1,088 - 1,088 - 1,217 - 1,217 35 - - - 2,244 |
|
| 21,989 - 21,989 20,056 |
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THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS ST ANNE’S ON SEA
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
Further analysis of payments continued
| 4d. Costs of trading (hall and other) 2530 - Hall/Other building - electricity 2540 - Hall/Other building - gas 2560 - Hall/Other building - maintenance (routine) 2565 - Hall/Other building - equipment 2585 - Hall/Other building - consumables 2590 - Hall/Other building - cleaning costs Hall costs total 2501 - Magazine costs 2515 - Other trading expenditure Hall and other trading costs total 4e. Raising funds 1730 - Costs of fundraising events 1740 - 100 Club payouts Raising funds Totals Payments Grand Totals |
9 - 9 - 1,271 - 1,271 - 881 - 881 2,116 461 - 461 - 203 - 203 - 3,648 - 3,648 - |
|---|---|
| 6,473 - 6,473 2,116 - - - 41 70 - 70 - |
|
| 6,543 - 6,543 2,157 |
|
| 402 - 402 - 2,292 - 2,292 - |
|
| 2,694 - 2,694 - |
|
| £83,194 £528 £83,722 £81,812 |
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