## **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|
2
## **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:
- Worship and prayer; learning about the gospel; developing their knowledge and trust in Jesus.
- Provision of pastoral care for people living in the parish
- 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
3
## **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.
4
## **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**
5
**THE PAROCHIAL CHURCH COUNCIL OF PARISH OF ST THOMAS, ST ANNE’S ON SEA**
6
## **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:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commissioners 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 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
1. which give me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with s.130 of the 2011 Act; or
- to prepare accounts which accord with these accounting records have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mrs Stephanie Rankin FCA Ribble Accounting Services Limited 56 Broadgate
Preston PR1 8DU 27 April 2024
7
**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_**|
8
**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.
9
**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.
10
**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_**|
11
**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|
12
**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**|
13