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2021-12-31-accounts

PCC Accounts

Annual Reports and Financial Statements of the Parochial Church Council, St Mary Magdalene Church, Enfield,

Year ended 31 December 2021

Parish Ref 1828

Registered Charity No.

1133095

Incumbant: The Rev’d Dr James Lawson Assistant Curate: The Rev’d Maureen Lunn

Barclays Bank PLC 20 The Town, Enfield

Independent Examiner Harry Nicolaou & Co Ltd 21 Brendon Way, Enfield EN1 2LF Tel. 020 7281 1188 www.harrynicolaou.co.uk/

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Annual Report and Financial Statement for the year ended 31 December 2021

Contents

Annual Report for 2021 3
Independent Examiner’s Report 6
Declara�ons and Scru�ny 7
Presenta�on to the Church trustees 7
Accounts Introduc�on 8
Receipts and Payments Accounts 9
Assets and Liabili�es 12
Funds and Bank Accounts 13
Notes on the accounts 15
Charitable Giving 16

Page 2

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Annual Report and Financial Statement for the year ended 31 December 2021

St Mary Magdalene, Enfield, Annual Report for 2021

Background: St Mary Magdalene’s PCC is responsible, with the incumbent, for promo�ng in the ecclesias�cal parish the whole mission of the Church, pastoral, evangelis�c, social and ecumenical. It also has maintenance responsibili�es for the Church and Hall of St Mary Magdalene, Enfield and legal responsibili�es as the trustees of Registered Charity No. 1133095.

PCC Membership: Members of the PCC are elected by the Annual Parochial Church Mee�ng (APCM) in accordance with the Church Representa�on Rules. During the year the following served as members of the PCC:

Incumbent: The Rev’d Dr James Lawson (appointed 30 May 2021) Assistant Curate: The Rev’d Maureen Lunn Churchwardens: Mrs Anneliese Fenwick (2019) * and Mrs Alison Reeve (2021) Deanery Synod Representa�ves: Mr Colin Gibbens (2020) and Mrs Eleanor Pritchard (2020)

Elected Members:
Mr Ken Cope (2019) Miss Joy Heywood (2019)
Mrs Alison Reeve (2019) Mrs Judy Smith (2019)
Mrs Diane Coxon (2020) Mrs Sally Elphick (2020)
Mrs Pam Hagan (2020) Mr Michael Smith (2020)
Mr David Bird (2021) Mr Aniru Shyllon (2021)
Mrs Alison Ludlam (2021) Mr Paul Reeve (2021)

The PCC has complied with the duty under sec�on 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).

Commi�ees

Fabric Commi�ee: Assists the PCC in managing, supervising and financing structural and building maintenance projects pertaining to the Church and Hall, backed up with a Fabric Fund.

Memorial Garden Commi�ee: Administers and arranges the interment of ashes in the Memorial Garden.

Children and Young Persons Commi�ee: A�ends to ma�ers rela�ng to children and young people through Sunday School.

Stewardship Commi�ee: Co-ordinates the annual review of the Chris�an Stewardship of money and other resources through planned giving and other ac�vi�es.

Hall Management Team: Responsible for hiring out the hall, collec�ng and se�ng rent rates and maintenance.

Page 3

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Annual Report and Financial Statement for the year ended 31 December 2021

Chari�es Champion: Monitors and promotes the various charitable ac�vi�es undertaken on behalf of the church.

Review of the Year

The PCC met six �mes during the year. Commi�ees met and reports were received and discussed by the PCC. There were 173 on the Electoral Roll in May 2021.

Due to Covid Restric�ons the church was open for private prayer only on Sunday mornings for the first three months of the year. In April we were able to resume Parish Communion Services on Sunday mornings with COVID restric�ons in place and with holy communion being given under the form of bread alone. In May we welcomed Rev Dr James Lawson and his wife Nana to the Parish and were able to welcome visitors to the induc�on service on 30 May 2021. During the summer we returned to offering services of Ma�ns on Tuesday mornings and Holy Communion on Thursday mornings. In the autumn we began to livestream the Sunday morning Parish Communion services. Unfortunately, our Christmas Services were once again much curtailed due to the return of �ghter COVID restric�ons. During 2021 there were 2 Bap�sms, 2 Weddings, 2 funeral in church.

Coronavirus affected our corporate life once again in 2021. We were closed for the first three months, however, due to the Stewardship Campaign during November 2020 we saw an increase in standing orders giving, some also moved from weekly envelope to standing orders. This has helped immensely for budge�ng and mee�ng our monthly commitments. As a PCC, we believed that our Common Fund contribu�on for 2020 of £45,000 would be all that we could reasonably afford. This was a prudent move because there were several extra outgoings that we faced. Two of the three hall heaters were replaced for just over £5,000 and we had to pay up front for the Chancel repairs to be carried out before we could claim on the insurance. This was over £26,000. The Church was broken into and whilst nothing of significance was taken the door to the Vestry from the side path was significantly damaged resul�ng in another insurance claim. General maintenance and repairs were carried out as required.

Despite the downturn in receipts, the hall transferred £18,000 into the church current account which has proved immensely helpful. No Stewardship Campaign was held in 2021, but a Gi�Day for a defibrillator and the refurbishment of the vestry and small kitchen raised just over £5,600. Although on paper our receipts are £19,000 less than our payments, meaning we have spent more than has come in, there are factors like the Chancel repairs that must be considered. Consequently, we have ended 2021 in very good shape, financially speaking.

Our fundraising for 2021 was again severely affected by Covid restric�ons. However, despite this we have donated a total of £1,784 to various chari�es

Page 4

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Annual Report and Financial Statement for the year ended 31 December 2021

over the year, including £1,356 to Mary's Meals. Since embarking on suppor�ng Mary’s Meals, we have raised just over £5,300. The usual door-todoor collec�on for Chris�an Aid could not happen this year but we s�ll collected £320 with a further £220 being donated by way of cheques made payable directly to Chris�an Aid. Our harvest gi�s went to the Food Bank in Enfield and the presents collected at our Toy Service went to a refugee organisa�on. Dona�ons from the Merryhills’ School Christmas Concert held in church was divided between Merryhills and the Vicar’s chosen charity. This raised £103 for Money for Madagascar.

Once again the number of social events we were able to organise was limited by COVID restric�ons but we did manage a lunch for both our Patronal Fes�val and for Harvest, there was a parish picnic and a bingo evening. all were surprisingly well a�ended. In August there was a trip to Frinton. Monthly coffee and concerts resumed in September and in the Autumn there was a series of weekly Organ Recitals to show case our newly refurbished organ. The choir con�nued to rehearse and sing at Parish Communion and visited Rochester Cathedral to sing evensong. In the summer our Captain of the Bells, Peter Rossiter re�red a�er 50 years of service. During that �me Peter oversaw the restora�on of the tower, the installa�on of a new set of lighter weight bells and the sale of the old bells to a church in America and trained many new bellringers.

On behalf of the PCC April 2022

Page 5

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Annual Report and Financial Statement for the year ended 31 December 2021

INDEPENDENT EXAMINER’S REPORT TO THE PCC OF ST MARY MAGDALENE. WINDMILL HILL, ENFIELD, MIDDLESEX

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2021 which are set out on pages 8 to 15.

Responsibili�es and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Harry Nicolaou FCA Of Harry Nicolaou & Co Ltd Chartered Accountants 21 Brendon Way Enfield EN1 21LF

12 April 2022

Page 6

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Annual Report and Financial Statement for the year ended 31 December 2021

Declara�ons and Scru�ny

I confirm that these Receipt and Payment based accounts for the year to 31 December 2021 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees.

Signature of treasurer

Date 10th April 2022

Name and address of treasurer

Mr Ken Cope 8 Comreddy Close Enfield EN2 8RL

Presenta�on to the Church trustees

I confirm that the annual report and accounts for the year ended 31 December 2021 were presented to the mee�ng of the Church trustees held on

Signature of chair of mee�ng

Name of the chair of the mee�ng: The Rev’d Dr James Lawson

Date

Page 7

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Annual Report and Financial Statement for the year ended 31 December 2021

Accounts Introduc�on

Our gross income is less than £250,000 therefore the accounts are worked out as Receipts and Payments as per Sec�on 133(1) of the Chari�es Act 2011.

All monies have been rounded to the nearest £.

Funds of the Church

Funds are split into four types, Restricted, Unrestricted, Designated and Endowment funds.

Restricted Funds

These are receipts as dona�ons or grants that must be spent on restricted purposes. Unless otherwise stated these funds remain in their respec�ve restricted funds at year end. The funds held and restric�ons provided are shown in the accounts.

Unrestricted Funds

These represent the remaining receipts of the PCC that are available for spending on the general purposes of the PCC.

Designated Funds

Amounts designated by the PCC for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the report.

Endowment Funds

These are restricted funds that must be retained as trust capital either permanently or subject to a discre�onary power to spend capital as income, and where the use of any receipts or other benefit derived from the capital may be restricted or unrestricted.

Pilgrimage Fund

This is a Restricted Fund that cons�tutes Parishioners’ savings towards Pilgrimages and the Launde Abbey retreat.

Reserves Policy

It is the policy of the PCC to have at least two months of expenses available as Unrestricted funds in the Current Bank account (which works out at around £22,000). This is put aside for emergencies where receipts are less than payments and for general good running of the Church bank account.

Risk Assessment

The two main risks that involve the finances of the Church are a) An unexpected urgent repair required for Fabric of the Church and b) A downturn in dona�ons received whether through regular planned giving or collec�ons received. To prepare for either of these we maintain general funds on deposit. As part of con�ngency planning it is our hope to gradually build these up over the coming years for resilience.

Budge�ng

Our finances are budgeted for based on the previous years’ average receipts and payments allowing for spikes in either.

Page 8

Receipts and Payments Accounts

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Financial Statement for the year ended 31 December 2021

Notes
Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total 2021 Total
2020
£
£
£
£
£
£
Receipts
Voluntary Receipts - Dona�ons
Planned Giving
R1
53,366
53,366
50,449
Notes
Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total 2021 Total
2020
£
£
£
£
£
£
Receipts
Voluntary Receipts - Dona�ons
Planned Giving
R1
53,366
53,366
50,449
Collec�ons at Services -
-
-
1,324
All other giving /
voluntary receipts
R2
3,478
8,060
11,538
4,909
Gi�Aid recovered -
-
13,687
Charitable ac�vi�es fundraisingR3 56,844
-
8,060
-
64,904
70,369
3,530
223
3,753
1,943
Other trading ac�vi�es
R4
18,409
-
3,255
21,664
33,145
Investments
R5
15,564
10
3
15,577
12,868
Other Income
R6
1,094
773
1,867
3,349
Total Receipts 95,441
-
12,321
3
107,765
121,674
Payments
Church Activi�es
Common Fund
45,000
-
45,000
-
65,000
-
Clergy expenses 392
-
392
-
1,619
-
Church running expenses
P1
74,559
-
4,261
-
78,820
-
46,602
-
Cost of genera�ng funds
P2
1,403
-
533
-
1,936
-
965
-
Other expenditure
P3
3,748
-
3,748
-
2,429
-
Total Payments 121,354
-
-
8,542
-
129,896
-
116,615
-
Excess of Receipts over Payments 25,913
-
3,779
3
22,131
-
5,059
Transfers between funds
In
Out
-
300
300
6,000
300
-
300
-
6,000
-
300
-
-
300
-
-
Balance 26,213
-
-
4,079
3
22,131
-
5,059
Balances brought forward 1 Jan 2021 53,931
-
36,083
4,417
94,431
89,372
Balances carried forward 31 Dec 2021
27,718
-
40,162
4,420
72,300
94,431

Page 9

Receipts and Payments Accounts

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Financial Statement for the year ended 31 December 2021

Notes Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total
2021
Total
2020
Receipts notes
£
£
£
£
£
£
R1
Gi�Aid standing orders
34,087
34,087
32,305
Notes Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total
2021
Total
2020
Receipts notes
£
£
£
£
£
£
R1
Gi�Aid standing orders
34,087
34,087
32,305
Gi�Aid envelopes 12,859
12,859
9,709
One of Gi�Aid gi�s -
-
1,150
Other planned giving 6,420
6,420
7,285
R2
Dona�ons and Appeals
53,366
-
-
-
53,366
50,449
3,164
-
6,704
-
9,868
3,806
Candles and Cofee 314
-
-
-
314
320
Lunch�me Concerts -
-
557
-
557
345
Cofee Mornings -
-
799
-
799
438
Legacies -
-
-
-
-
-
Grants -
-
-
-
-
-
R3
Parish events dona�ons
3,478
-
8,060
-
11,538
4,909
1,606
-
-
-
1,606
613
PCC Assigned fees 1,290
-
-
-
1,290
488
Service fees weddings etc -
-
223
-
223
330
Parish magazine & bookstall 58
-
-
-
58
342
Parish Feast & meals 294
-
-
-
294
-
Coaches 282
-
-
-
282
-
Drama Group
R4
Fairs, Church hire etc.
-
-
170
3,530
-
223
-
3,753
1,943
-
-
-
-
-
210
Hall le�ngs transfer in 18,000
-
-
-
18,000
23,000
Balance of Hall income 409
409
29
Mem Gdns transfer in -
2,031
-
2,031
2,085
Mem Gdns income balance 1,224
1,224
7,741
Magazine income adver�sing -
-
-
-
-
80
R5
Bank & CCLA interest
Comreddy rent
R6
VAT refunds
18,409
-
3,255
-
21,664
33,145
7
-
10
3
20
109
15,557
-
-
-
15,557
12,759
15,564
-
10
3
15,577
12,868
-
-
-
-
-
920
Pilgrimages & Launde -
-
198
-
198
-
Gordon Giles leaving collec�on -
-
-
-
-
2,429
Bridge Club 575
575
Insurance claims 1,094
1,094
-
1,094
-
773
-
1,867
3,349

Page 10

Receipts and Payments Accounts

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Financial Statement for the year ended 31 December 2021

Notes Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total
2021
Total
2020
Payments notes
£
£
£
£
£
£
P1
Coaches
420
420
-
Notes Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total
2021
Total
2020
Payments notes
£
£
£
£
£
£
P1
Coaches
420
420
-
Deanery contribu�on
-
-
-
Enfeld Churches Debt Centre
1,380
1,380
-
Organist fees
3,775
3,775
2,590
Service fees weddings etc
223
223
435
Vicarage maintenance
2,310
2,310
824
Vicarage water rates
210
210
154
Church water rates
100
100
236
Church insurance
9,084
9,084
8,956
Church gas
3,621
3,621
3,498
Church electric
1,935
1,935
1,544
Church ofce telephone
291
291
337
Parish website
271
271
260
Publicity
857
857
-
Clergy's discre�onary giving
300
300
-
Organ / Piano tuning
774
774
1,224
Church minor maintenance
4,390
4,390
6,688
Miscellaneous
614
540
1,154
694
Church purchases
424
297
721
2,047
Computers and IT
940
940
1,070
Liturgical consumables
139
139
812
Upkeep of Church grounds
5,986
5,986
4,725
Ofce consumables
173
173
160
Governance costs examina�on fee
1,500
-
1,500
-
Bookstall costs
221
221
335
Church major repairs
26,621
26,621
-
Hall repairs
5,640
5,640
-
Hall redecora�ng
-
-
-
Hall other expenses
1,768
1,768
1,993
Memorial Gardens other expenses
2,901
2,901
4,094
Drama Group expenses -
-
-
-
-
1,201
Comreddy upkeep 620
620
2,318
Comreddy buildings insurance
P2
Costs of stewardship campaign
495
495
407
74,559
-
4,261
-
78,820
46,602
73
73
224
Parish Feast & other meals 560
560
-
Bridge Club expenses 383
383
-
Costs of events 770
150
920
741
P3
Pilgrimages and Launde
1,403
-
533
-
1,936
965
3,748
3,748
-
Gordon Giles leaving gi� -
-
2,429
-
-
3,748
-
3,748
2,429

Page 11

Assets and Liabili�es

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Financial Statement for the year ended 31 December 2021

Assets
Cash and Bank Assets
Barclays Current account
Unrestricted Designated Restricted Endowment
Totals £
13,746
0
10,983
0
24,729
Barclays Savings account 1
0
51
0
52
CCLA General account 12,926
0
6,529
0
19,455
CCLA Bells account 0
0
2,243
0
2,243
CCLA Twells account 0
0
0
4,420
4,420
CCLA Memorial Garden account 9,234
9,234
Nat West Memorial Garden account 8,185
8,185
CAF Bank Hall account 1,045
0
0
0
1,045
CCLA Drama Group account 2,398
2,398
HSBC Drama Group account 457
457
Bridge Club cash in hand
Other monetary Assets
(Amounts owing to the Church)
Investment Assets
Property - 8 Comreddy Close
Cost confrmed 2001 - £42,500
82
82
27,718
0
40,162
4,420
72,300
0
0
0
0
0
0
0
0
0
0
190,000
190,000
190,000
190,000

The investment property was valued by Morgan Butler Estate Agents on 1 January 2006 and subsequently revalued in the year by the Parochial Church Council to the value of £190,000

Assets retained for Church use

Liabili�es - amounts owing as of 31 Dec 2021 Unrestricted Designated Restricted Endowment Totals £ Agency Collec�ons

0

Page 12

Funds and Bank Accounts

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Financial Statement for the year ended 31 December 2021

Notes Account
Fund type
Barclays General current account
Bells
Restricted
Wedding and Funeral payments
Restricted
Discre�onary
Restricted
Fabric
Restricted
Fellowship
Restricted
Music
Restricted
Organ
Restricted
Pilgrimage
Restricted
Sunday School
Restricted
Vestry (includes money for defbrillator)
Restricted
General
Unrestricted
Agency Collec�on - Liability
Restricted
Barclays Savings account
Pilgrimage
Restricted
General
Unrestricted
CCLA General deposit account
General
Unrestricted
Fabric
Restricted
Pilgrimage
Restricted
Receipts
Transfers
Transfers
Payments
Net
in
out
movement
01/01/2021
31/12/2021
40
-
-
-
40
220
260
Balance
-
282
282
-
100
-
100
-
100
-
-
300
-
300
-
-
202
202
-
-
-
-
-
722
722
-
-
-
-
-
604
604
428
-
-
297
-
131
741
872
532
-
-
150
-
382
-
382
198
-
-
3,748
-
3,550
-
675
2,875
-
54
-
-
54
110
164
7,006
-
-
-
7,006
3,646
10,652
77,026
20,096
300
-
120,128
-
23,306
-
37,052
13,746
1,970
670
-
3,197
-
557
-
557
-
87,254
21,348
582
-
127,920
-
19,900
-
44,629
24,729
-
-
-
-
51
51
67
66
-
1
-
1
67
-
66
-
-
1
51
52
7
-
-
-
7
12,918
12,925
3
-
-
-
3
6,526
6,529
-
-
-
-
-
1
1
10
-
-
-
10
19,445
19,455

Page 13

Funds and Bank Accounts

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828

Financial Statement for the year ended 31 December 2021

Notes Account
Fund type
CCLA Bells deposit account
Bells
Restricted
CCLA Twells deposit account
Endowment
Endowment
CAF Hall account
General
Unrestricted
Memorial Gardens
Nat West account
Restricted
CCLA account
Restricted
Drama Group
Current account
Restricted
CCLA account
Restricted
Cash in hand
Restricted
Bridge Club
Restricted
Balances
Receipts
Transfers
Transfers
Payments
Net
in
out
movement
01/01/2021
31/12/2021
Balance
2
-
-
-
2
2,241
2,243
3
-
-
-
3
4,417
4,420
18,409
18,000
-
1,768
-
1,359
-
2,404
1,045
3,255
-
2,031
-
1,539
-
315
-
8,500
8,185
5
-
5
9,229
9,234
3,260
-
2,031
-
1,539
-
310
-
17,729
17,419
-
-
-
-
-
457
457
1
-
-
-
-
2,397
2,398
1
-
-
-
-
2,854
2,855
575
-
-
538
-
37
45
82
109,581
21,348
20,679
-
131,765
-
21,516
-
93,815
72,300

Page 14

Notes on the accounts

This year has been another challenging year for everyone and we are thankful to all those members who have con�nued to support the work of our church in these strange �mes.

Page 15

Charitable Giving

Parochial Church Council of St Mary Magdalene's Church, Enfield. Parish Ref: 1828 Financial Statement for the year ended 31 December 2021

Charity
Funded by
Chris�an Aid
Church
Direct
£320
£220
Mary's Meals £1,361
£0
Money for Madagascar £103
£0
Totals
£1,784
£220

Page 16