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2020-12-31-accounts

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Registered Charity 1133124
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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL

PART 1

For the year ended 31[st ] December 2020

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Table of Contents

1. Reference and Administrative Information ...................................................3 Reference and Administrative Information ...................................................3
2. Structure Management and Governance .......................................................4
2.1. Risk Assessments ...................................................................................5
2.2. Financial Risk ..........................................................................................5
2.3. Compliance with Law and Regulation .....................................................6
3. Objectives and Activities ...............................................................................6
3.1. Objectives for 2020 ................................................................................6
3.2. During 2020 All Hallows Achieved the Following ....................................7
4. Achievements and Performance....................................................................7
4.1. The Electoral Roll ....................................................................................8
4.2. Worship ..................................................................................................8
4.3. Pastoral Care and Service to Our Community .........................................8
4.4. Youth and Children’s Work ........................................................................................9
4.5. Church Buildings .....................................................................................9
4.6. Financial Review ...................................................................................10
4.7. Financial Outlook for 2020 ....................................................................10
4.8. Reserves Policy .....................................................................................11
4.9. General Fund ........................................................................................11
4.10. Agency transactions ..........................................................................11
4.11. Internal Financial Controls ................................................................11
5. Plans for the Future ....................................................................................11
6. Financial Statements ..................................................................................13
6.1. Statement of Financial Activities ..........................................................13
6.2. Balance Sheet .......................................................................................14
6.3. Notes to the Financial Statements ........................................................15
6.4. Independent Examiners Report ............................................................23

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1. Reference and Administrative Information

The Parochial Church Council of the Ecclesiastical Parish of All Hallows, Allerton is a charity registered with the Charity Commission for England and Wales. Charity Registration number 1133124.

All Hallows Church is located on Allerton Road, Allerton, Liverpool L18 3HU. The parish is part of the Diocese of Liverpool and its official correspondence address is Allerton Vicarage, Harthill Road, Liverpool L18 3HU.

For the period of 1 January 2020 until the date of approval of this report, the following people served as members of the Parochial Church Council (PCC):

Ex-Officio Members

Rector Revd Nicola Milford Curate Revd Marie Raffey (until March 2021) Churchwarden Shirley Spencer Churchwarden Vacancy Reader Chris Stead Diocesan Synod Carol Savidge Deanery Synod representatives Carol Savidge Janice Thomas

Elected Members

Elected 2018 for 3 years Gordon Smith Danek Jarosz Elected 2019 for 3 years Kathryn Breed Stephen Davies Katherine Owens (Secretary) Laura Kaines Margaret Smith

Elected 2019 for 2 years David Ryan Elected 2020 for 3 years Helen Head (Treasurer) Jan Thomas Peter Cline Peter SIgee (Lay Chair) Nicola Terry Peter Jones Michael Mulqueen

Other positions held within the church, which do not carry automatic membership to the PCC, were:

Electoral Roll Officer Safeguarding Officer Gift Aid Secretary

Graham Holiday, Rachel Jarosz (from March 2021) Jean Hobbs David Griffiths

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The Liverpool Diocesan Board of Finance acted as Custodian Trustee for the inalienable property of the church and the church halls.

Bankers

I ndependent Examiner Architect

Barclays, 48-50 Lord Street, Liverpool, L2 1TD Brian Hodson Robin Wolley

Day to day management of the Church was exercised by the Standing Committee:

Revd Nicola Milford, Revd Marie Raffey, Shirley Spencer, Helen Head, Katherine Owens, Peter Sigee, Laura Kaines and Carol Savidge.

2. Structure Management and Governance

All Hallows PCC is a body corporate and operates under the Parochial Church Council (Powers) Measure 1956 and the Church Representation Rules. The PCC is a charity registered with the Charity Commission; Charity Number 1133124

The method of appointment of PCC members is set out in the Church Representation Rules. All church members are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC operates six sub committees, whose membership consists of :

The Standing Committee : Rector, Curate (while in post) Warden, PCC Lay Chair, PCC Secretary, PCC Treasurer, and two elected members from the PCC

The Finance Committee : Treasurer, Churchwarden, Rector, Curate (while in post), Katherine Owens, Laura Kaines, Gordon Smith

Halls Management Group: Margaret Smith (Chair), John Edwards (Secretary), Rachel Jarosz (Treasurer), Jim Page, Gill Page, Helen Head, Danek Jarosz.

Ex Officio: Rector, Curate (while in post) Warden

Buildings Committee: Rector, Churchwarden, Bill Hamilton-Cook, Martyn HamiltonCook, David Chamberlain, Martin Hobbs and Gordon McLeod

Social Committee : Rector, Churchwarden, Danek Jarosz, Janice Thomas

Project 2026 Committee: Rector, Churchwarden, Helen Head, Katherine Owens, Carol Savidge

Training has been provided for PCC members on Safeguarding, and all PCC members must complete 2 online safeguarding courses provided by the Diocese. There is also an induction leaflet for new PCC members following each APCM.

Individual members receive external training as and when deemed appropriate by the PCC. Training may include basic health and safety, risk assessment and management, child protection procedures.

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2.1. Risk Assessments

The PCC are to undertake a new of risk assessment to identify any major risks. Procedures, if necessary, will then be put in place to manage the risks and minimise their impact on the life of the church.

2.2. Financial Risk

An annual budget is prepared to ensure short-term viability. Actual results compared with budget are reported to the PCC at least quarterly. Investments are only made in approved low risk funds approved for charity use. All assets are insured and levels reviewed annually and approved by the PCC. The PCC has approved internal controls for annual accounts, cash and cheques handling implemented with Diocesan assistance.

Finance, giving and fundraising. 2020 was a difficult year heavily affected by the closure of the church and church halls, due to Covid. Our general expenditure exceeded our income by £8,110. There was a generous response from a number of the congregation but we failed, as a church, to respond in full to the appeal for our giving to raise to the level needed to sustain our church. One again we were unable to tithe a full 10% of tax efficient planned giving and needed to treat part of our increase in Parish Share as mission giving. This is a sad situation and once again we need to appeal to the whole congregation to review their giving in 2021.

We received £130,138 in our general income. Planned giving showed a small increase of £1,542. A sincere thank-you goes to all our regular givers. Our general income benefited from Deanery Grants of £1,784 and generous one-off donations of £10,905. There were legacies amounting to £8,112, of which £2,000 is restricted for maintaining the church grounds. Halls income was heavily affected by COVID and reduced to £13,645, over £20,000 less than in 2019. Our fund-raising efforts were curtailed but much thanks go to everyone involved in providing goods for our ‘virtual’ Christmas Fair, which raised £845.

Our general expenditure was contained to £134,897 including £86,502 for our parish share. We were unable to pay our Parish Share in full and had a debt to the Diocese of £21,626 at year end.

The budget for 2021 has only been set following the auditing of these accounts. In these difficult times it is difficult to predict exactly what will happen and the budget reflects the performance in 2020, the current and expected restrictions on church opening and a gradual return of halls usage, once we can open our doors again. We have needed to anticipate increased cleaning costs for our halls and church in line with COVID requirements. We continue to need to treat part of our Parish Share as mission giving, a decision that the PCC has made with heavy heart. We are at a crossroads. We need to decide, as a congregation, to support the costs of our church with our giving and respond accordingly. If we are to continue to meet our church running costs, sustain our activities, our mission giving and grow our church, we must continue to support our church with generosity, in both our regular personal giving and in our response to appeals for projects.

Performance of investments continued to be unremarkable. Bank interest amounted to £152 in 2020.

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2.3. Compliance with Law and Regulation

The planned for review of our Health and Safety Policy and associated Risk Assessments in 2020 was superseded by the Risk Assessments required due to Covid19. The Risk Assessment Template, provided by the Church of England, was used by Reverend Nicola Milford and Church Warden Shirley Spencer to carry out a Risk Assessment of All Hallows Church and the All Hallows Centre. This was carried out twice between August and Christmas in church and once prior to re-opening the All Hallows Centre. It is important to note that in the weeks between Risk Assessments the way people moved around the buildings was constantly monitored and, where necessary, adaptations were made as and when required. (The most up to date Risk Assessment of All Hallows Church was carried out by Nicola Milford and Shirley Spencer on 8th March 2021 in preparation for opening on 28th March. The All Hallows Centre will be Risk Assessed again before user groups are welcomed back following temporary closure of both in January 2021.)

In addition to ongoing Covid-19 Risk Assessments a tree survey will be carried out of the trees with the Church and Centre grounds.

3. Objectives and Activities

The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956.

The primary objective of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.

At All Hallows we have a mission statement stating “We are a Church on the way, calling everyone to the way of Christ.”

When planning our activities for the year, the PCC gave consideration to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.

3.1. Objectives for 2020

Our objectives for 2020 included the following:

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3.2. During 2020 All Hallows Achieved the Following:

The Rector and PCC acknowledges, with grateful thanks, the service, ministry and work of all within the All Hallows community and beyond who have enabled the following to be achieved in 2020, (please see individual reports for more detailed explanations and additional achievements, Part 2):

4. Achievements and Performance

The Coronavirus Pandemic has and continues to challenge each one of us in ways which, until recently, would have been beyond our imagination. It is, therefore, a credit to everyone that so much was achieved in 2020, objectives which were set as well as the knee-jerk reactions that had to take place due to Covid. Some of the 2020 objectives will, where appropriate, be taken forward into future years, others may no longer be relevant .

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4.1. The Electoral Roll

The electoral roll after the second revision as of 31st December 2020 had 184 people registered compared with 177 last year of which 125 are resident in the parish and 59 non-resident in the parish.

4.2. Worship

It is not possible to make comparisons with worship figures between 2019 and 2020, as would usually be done. The below figures show attendances at both church and Zoom worship. These figures do not include attendances at baptisms, or Christmas services.

Between January and mid-March average Sunday service attendance figures (Aged 16+) at 10.15am were 97 and at 6.30pm service were 24. Average attendances for children at 10.15am service were 38.

The average attendance at Wednesday Holy Communion services held between January and mid-March was 11.

From April we had Zoom services right through to the end of December. The average attendance for our Sunday morning Zoom services (Aged 16+) was 51, we do not have the figures for children.

When we re-opened church Government restrictions limited the numbers allowed to worship. With the restrictions in mind, worshipers were asked to attend every other week. They were divided alphabetically, one week people with surnames beginning A – L attended and the next week M – Z attended. Also, during this time we only held one church service per week, Sunday at 10.15am. The average attendance at the service (Aged16+) was 38 and for children were 4.

In 2020 there were three baptisms, no confirmations, one wedding, ten church funerals and eighteen crematorium services carried out by our clergy.

4.3. Pastoral Care and Service to Our Community

The Pastoral Ministry which All Hallows is called to carry out has had to adapt considerably in 2020 to ensure that we abide by the “Stay at Home. Protect the NHS. Save Lives” instruction of the Government, which was in place for much of 2020. This has meant Home Communions and Pastoral Visiting in homes has been suspended along with the VE Day Commemorations, Messy Church and the Heritage Weekend, Remembrance Weekend and Christmas Angel Festival, planned for 2020 to build on the Tree Festival of 2019 did not happen. For a greater explanation of how our Ministry has adapted please see the reports in Part 2 but to summarise here:

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4.4. Youth and Children’s Work

For a detailed account of our ministry with Children and young people please see the Sunday Club, Pathfinder and God’s Gaff, Children’s Choir and Messy Church report, but to summarise here:

Until the commencement of Lockdown our Children’s work was thriving. Jingle Tot’s was gaining momentum and looking forward to celebrating its’ 1[st ] Birthday in April! The children of the choir continued to be dedicated and were growing in confidence and volume. Sunday Club had established a new routine under Katie and Vicky. Messy Church met in January

During Lockdown Sunday Club went online and began a new venture entitled Power Up! Jingle Tot’s is on hold until we can safely welcome back our Tots and meet new Tots too…

The Children Choir joined with the adults and recorded “Lead me Lord” for our online worship, which has been enjoyed by many since.

Sadly Pathfinders and God’s Gaff is suspended until we have new Leaders. Our thanks go to Rachel, Jan, Paul, Cate and others who have given of their time and love to our Pathfinder Group over the years.

4.5. Church Buildings

The quinquennial was due to take place in 2020, however, due to Covid and the restrictions put in place this did not happen.

General maintenance was kept up to date throughout the year. The annual servicing of the Alarm, the Fire Appliances, the Fire Alarm (at the Centre), the Heating system and the Organ were carried out.

The church clock is running well, our team of clock winders looked after it until midMarch, from then the clock was wound by Martin Hobbs on a weekly basis. The Terrier and inventory was not updated in 2020.

Our church cleaner, May Littledale, was furloughed during the lockdown periods. She returned to duties after each lockdown ended. After the long summer lockdown and before church re-opened in July a ‘deep clean’ of church was carried out.

The Church Grounds were well maintained throughout the year by a small team. Martin Hobbs kept the grass cut; David Evans kept the grounds tidy and removed a lot

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of garden rubbish that had built up. We held two gardening days, one in March, before lockdown and a second in December.

The Church Centre is in good condition. It is looked after by the centre management team. We are very grateful to Margaret Smith and the team for the time and effort that they give towards the management of the centre. Throughout the year, Madeleine and John Edwards and David Evans worked extremely hard doing a huge amount of work in the grounds. We are extremely grateful for the work and care they have put in.

4.6. Financial Review

Ordinary income: Our regular costs of £134,897 were only partly met by our income from regular giving and collections of £94,155. However, we received generous oneoff gifts for the general fund amounting to £10,905 and grants of £1,784. We had wedding and funeral fees of £2,348. The Halls made an operating loss of £1,607. We have been able to fund mission giving to Christian charities at home and abroad but at a much reduced level.

In addition to the gifts for our general fund, we received £845 in fund-raising from our ‘Virtual’ Christmas Fair. We had further small responses to funding for our 2026 projects of £91.

£8,112 was received in legacies in 2020.

After all transfers, our General Fund is now negative at -£3,674. We were unable to put any monies into reserves. This included our Parish Share debt of £21,626 and the outstanding balance on our loan from the Diocese of £15,000.

We have reached a new agreement with the diocese with respect to repayment of the Pre-School Loan. We will make no further payments whilst we have a curate in post and will pay a minimum of £1,000 per year thereafter until the loan is repaid. It is the intention of the PCC to return to payments of £2,500 per year whenever income exceeds expenditure by more than this amount.

Restoration and cleaning of our Eagle and Crosses was completed in 2020. As at 31st December 2020 there are balances of £2,306 in our Projects funds, £32,550 in our organ fund, £1,400 in the eagle fund and £3,382 in the windows fund.

4.7. Financial Outlook for 2020

The budget for 2021 is, sadly, a large deficit budget, where we anticipate a loss of £21,326. Even this is challenging. The PCC has taken the difficult decision to continue to allow historical increases of £4,090 in our Parish Share as mission giving. We have needed to take a conservative view of how quickly and to what extent our Halls will return to profitability. As the appeal in 2020 confirmed, we need an average of £14.00 per week per planned giver to balance our church costs. The PCC have responded to this need and ask each of us to consider how we can respond personally. Response to the appeal in 2020 has been very slow and the PCC specifically request that we do not put this to the back of our mind, but engage in being faithful and cheerful givers. We cannot rely on fund-raising in 2021 which will continue to be heavily constrained by COVID restrictions. We are unable to budget to replace any of our reserves.

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To guarantee our present activities, develop our mission and ministry and maintain our level of mission giving it is essential that we continue to support our church with generosity in both our regular personal giving and in our response to appeals for projects. Please pray for a generous response to all our needs.

4.8. Reserves Policy

It is the policy of the PCC to maintain a reserve of three months’ normal spending in readily available form. The purpose of this is to spread out our cash flow, give security to our employees and cover unexpected needs. This means we should hold in reserve £36,000. We were unable to move any monies to reserves in 2020 and our reserves remain at £16,414. The PCC will continue to place a priority on returning them to £36,000 as soon as is practicable.

4.9. General Fund

Although the General Fund shows an accounting deficit of £3,674, we have a working balance of £11,326 after including the balance of our loan from the Diocese which stands at £15,000.

4.10. Agency transactions

The PCC also handled the following sums as agent:

The PCC is holding the following amounts for agents due to a wedding which has been paid for but has been delayed until 2022.

4.11. Internal Financial Controls

The church operates within a firm set of Internal Financial Controls to ensure good stewardship of our resources. Although, due to COVID restrictions on meeting in 2020, the audit was deferred, an audit is planned for 29th March 2021.

5. Plans for the Future

2020 has proved that whilst we can make plans for the future we do not have full control of them. As we move into 2021 our main aim/plan/objective is for the safe return to worshipping in All Hallows Church and being God’s people where He has called us to be. For the foreseeable future our parallel Zoom Services will also continue but will be assessed and reviewed midyear.

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We need to be cautious as we re-start All Hallows activities as well as realistic and - “ honest in asking the question of each area of our life pre Covid Is this something that we should re-start?” This extended lockdown period presents us, as a worshipping community, with the opportunity to assess our life together and make necessary changes to that. God may not be calling us to simply pick up the reigns and begin where we left off in March 2020 but rather to be bold, brave and take risks in trying new ways of being church, witnessing and enjoying life together. Below, in no particular order, are some objective for 2021

6. Financial Statements

The following financial reports are contained in the remainder of this report.

6.1. Statement of Financial Activities

6.2. Balance Sheet

6.3. Notes to the Financial Statements

6.4. Independent Examiners Report

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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 December 2020

Funds
Note
£
INCOMING RESOURCES
Voluntary Income
2(a)
113,091
Activities for generating funds
2(b)
14,490
Income from investments
2(c)
152
Church activities
2(d)
2,405
Other incoming resources
2(e)
0
TOTAL INCOMING RESOURCES
130,138
RESOURCES USED
Church Activities
3(a)
134,293
Costs of generating voluntary income
3(b)
0
Governance Costs
3(c)
357
Other Resources used
3(d)
246
TOTAL RESOURCES EXPENDED
134,897
NET INCOMING (OUTGOING) RESOURCES
-4,758
BEFORE OTHER RECOGNISED GAINS
AND LOSSES
Gains or losses on investment assets
-4,758
on revaluation
5(a&b)
Net Transfers between funds
-3,351
NET MOVEMENT IN FUNDS
-8,110
Balances b/fwd at 1st January 2020
4,436
Balances c/fwd at 31st December 2020
-3,674
The notes on pages 13 to 20 form part of these accounts
Transfer Between Funds
General to Tithe 2020
-3,351
Sunday Club Collections to Tithe 2020
Tithe 2020 to Tithe 2019
Tithe 2020 to Tithe 2019
Tithe 2020 from Sunday Clubs
-3,351
Nicola Milford
Vicar
General		 Funds
Funds
£
£
2,178
3,132
0
0
0
0
0
0
0
0
2,178
3,132
6,125
5,519
0
0
0
0
0
0
6,125
5,519
-3,947
-2,387
-3,947
-2,387
2,740
612
-1,207
-1,775
24,892
831,507
23,685
829,732
3,351
612
-1,200
1,200
-612
2,740
612
Helen Head
Treasurer
Designated
Restricted		 2020
2019
£
£
118,401
109,968
14,490
41,215
152
295
2,405
3,408
0
350
135,449
155,236
145,937
161,292
0
251
357
344
246
382
146,541
162,269
-11,092
-7,032
-11,092
0
0
0
-11,092
-7,032
860,835
867,867
849,743
860,835
TOTAL FUNDS

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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON BALANCE SHEET

At 31 December 2020

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Note General Designated Restricted TOTAL FUNDS
Funds Funds Funds 2020 2019
£ £ £ £ £
FIXED ASSETS
Tangible 5a 0 0 786,173 786,173 786,173
0 0 786,173 786,173 786,173
CURRENT ASSETS
Debtors 6 4,552 0 0 4,552 5,094
Agency Accounts 8 0 0 0 0 0
Barclays 26,913 5,722 27,368 60,002 53,507
CBF 533 17,963 16,603 35,099 34,950
Cash in Advance 350 350 100
32,347 23,685 43,970 100,003 93,652
LIABILITIES
Creditors - amounts falling due in one year 7 21,021 0 0 21,021 3,990
Agency Accounts 411 411 0
21,021 0 411 21,432 3,990
NET CURRENT ASSETS/(LIABILITIES 11,326 23,685 43,559 78,570 89,662
Total assets less current liabilities 11,326 23,685 829,732 864,743 875,835
Creditors - amounts falling due after one year 15,000 0 0 15,000 15,000
TOTAL NET ASSETS -3,674 23,685 829,732 849,743 860,835
Carried forward value as at 31st December
PARISH FUNDS
General -3,674 -3,674 4,436
Designated 23,685 23,685 24,892
Restricted 829,732 829,732 831,507
-3,674 23,685 829,732 849,743 860,835
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The notes on pages 13 to 20 form part of these accounts

Nicola Milford Vicar

Helen Head Treasurer

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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2020

2 INCOMING RESOURCES


2a
Planned Giving: Gift Aid donations
Tax Recoverable
Not Gift Aided
Collections (open plate)
Yellow Gift Aid Envelopes
Wedding and Funeral (open plate)
Children's Collections
Restricted Collections
Church Projects
Grants
One Off Donations (Gift Aid & not Gift Aid)
Other Funds Generated
Food and Fellowship
Legacies
2b
Hall Lettings for non-church purposes
Church lettings fund raising
General Fundraising
Projects monies received
Carried forward as at 31st December
2c
Interest
2d
Hall lettings Church Organisations
Bookstall
Wedding & Funeral Fees
2e
Other incoming resources
TOTAL INCOMING RESOURCES
Voluntary Income
Income from Investments
Income from Church Activities
Activities for Generating Funds		 Funds
£
71,732
17,231
2,867
1,636
690
135
1,784
10,905
6,112
113,091
13,645
845
14,490
152
152
57
2,348
2,405
0
130,138
General		 Funds
Funds
£
£
Note #A below
Note #B below
42
91
740
2,000
#C
350
88
2,000
2,178
3,132
0
0
0
0
0
0
0
0
0
0
2,178
3,132
Restricted
Designated		 2020
£
71,732
17,231
2,867
1,636
690
135
42
0
91
2,524
13,255
0
88
8,112
118,401
13,645
0
845
0
14,490
152
152
0
57
2,348
2,405
0
0
135,449
TOTAL		 2019
£
67,377
18,253
5,679
5,033
3,281
119
116
651
1,373
3,132
2,796
0
159
2,000
109,968
35,328
185
5,702
0
41,215
295
295
36
359
3,013
3,408
350
0
155,236
FUNDS

#A This is the amount of planned regular giving income that was Gift Aided

#B This includes an amount for the period October to December not yet claimed. The tax recovered also includes, Yellow Envelopes and One Off Donations for General Fund.

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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2020

General Designated Restricted TOTAL FUNDS
Funds Funds Funds 2020 2019
£ £ £ £ £
3 RESOURCES EXPENDED
3(a) Church Activities
Overseas missionary societies
Church Mission Society 1,200 1,200 1,200
Christian Aid 0 0
Other Charities
Overseas Christian relief and dev. Agencies		 2,455 -142 2,314 7,335
Compassion UK (including Sunday Club)
Home missions and Church Organisations		 654 654 600
Children's Society 0 0
Liverpool Youth for Christ 0 0
Church Urban Fund 0 0
Preschool 0 0
National Churches Trust 0 0
Other home Mission
Secular Charities		 50 50 50
Giving to Individuals
Ministry		 200 75 275 259
Parish Share 86,502 86,502 85,902
Working expenses of incumbent 1,010 1,010 1,788
Visiting Clergy Fees 0 0
Team Clergy 0 0
Assistant staff costs
Parsonage Houses		 1,865 142 2,007 1,373
Harthill Council Tax & Water 675 675 689
Training & Mission Costs
Team Parsonages Cost		 3,346 3,346 3,211
Lay Training 64 64 40
Parish Training & Mission 0 137
Childrens Clubs and events 174 174 963
Pastoral Team Material 12 12 411
Wedding Team expenses
Church running expenses		 0 40
Lighting, Heating & Water 3,556 3,556 6,136
Insurance 6,458 6,458 6,340
Church Cleaning 1,729 1,729 0
Church Security 1,864 1,864 1,072
Organ & Piano (Tuning & Repairs) 631 631 692
Church Repairs & Maintenance 1,643 4,440 6,083 5,382
Flowers (restricted is from Donations) 350 350 882
Altar Requisites 228 228 652
Service Books 0 557
Seasonal Items 86 86 1,133
Publicity 368 2,470 2,838 434
Baptism Team 0 701
Church major repairs - structure 0 4,320
3 (a) Bookstall costs
continued
Music (Non Pay)		 126 126 241
Licences 322 322 967
Music other expenses
Administration		 107 107 105
Phone, Postage & Stationary 3,121 3,121 176
Team Expenses Admin Cost
Hall Costs		 354 354 1,517
Hall Running Costs 4,625 4,625 6,920
Hall utilities 3,296 3,296 2,429
Hall Insurance 1,988 1,988 1,944

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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2020

3(b)
3(c)
3(d)		 Hall Repairs & Maintenance
Flat Expenses (MH Team)
Flat Upkeep (AH)
All Hallows payroll including: Music, Session Fees
& our portion of Team Payrolls
Generation of voluntary income
Cost of Stewardship envelopes
Cost of Fêtes & other fundraising
Food and Fellowship
Governance costs
Software Support & Purchase
Cost of APCM
Examiner & Legal Costs
Treasurer & Secretary Expense
Other Resources used
Bad Debts
Bank Charges
Total Resources Expended		 Funds
Funds
£
£
Designated
General
5,343
382
4,167
134,293
6,125
0
0
342
15
357
0
246
246
0
134,897
6,125		 Funds
£
Restricted
5,519
0
0
0
5,519		 2020
2019
£
£
TOTAL FUNDS
5,343
2,845
382
1,636
0
0
4,167
10,209
145,937
161,292
0
0
0
58
0
193
0
251
342
329
0
0
0
0
15
15
357
344
0
0
246
382
246
382
146,541
162,269

Page 18

Page 18

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2020

4a

STAFF COSTS (Direct employees)

STAFF COSTS (Direct employees)
All Hallows proportion of Wages and Salaries
All Hallows proportion of Social Security Costs Employer		 2020
£
1729
0
1729		 2019
£
1589
0
1589

During the year, the PCC directly employed a cleaner.

All Hallows also paid for a team administrator (jointly with the other two churches of the Mossley Hill Team), a Music Director and visiting musicians. None earned £60,000 per annum or more.

4b PAYMENTS TO PCC MEMBERS AND THEIR ASSOCIATES

No payments or expenses were paid to any PCC member, persons closely connected to them or related parties A small immaterial portion of the expenses paid to the incumbent may have related to his services as chairman of the PCC.

5 FIXED ASSETS

5a
Tangible
NET book value of Hall
As at 1st January
Gain on Revaluation of Church Hall
As at 31st December
At the 14th August 2014 the insurance valuation of the Church building was £9,597,885
The value of the church building is not included in these accounts
6
DEBTORS (unrestricted, designated and restricted funds)
Tax recoverable:-
General fund
Restricted funds
Prepayments and Accrued Income
Accounts Receivable (items owed to All Hallows) Restricted / designated
Accounts Receivable (items owed to All Hallows) General Fund
7
LIABILITIES (unrestricted and restricted funds)
Amounts falling due within one year
Account Payable -General fund
Account Payable - Restricted
Repayment on Diocesan Loan
8
Agency balances owing / due
Verger fees prepaid
Flowers due from wedding/funeral
LDBF fees prepaid
Organist fee Prepaid
The notes on pages .......... to ............ form part of these accounts
9
INDIVIDUAL ACTIVITIES [ profit & (loss) ]
Music cost including fees to visiting organists
Halls Operation
Bookstall profits		 2020
£
786173
0
786173
2020
£
4551.60
0.00
0.00
0.00
0.00
4551.60
2020
£
21021.27
0.00
21021.27
2020
44.00
0.00
211.00
156.00
411.00
2020.00
£
2134.29
-1988.76
-68.38		 2019
£
786173
0
786173
2019
£
5094.28
0.00
5094.28
2019
£
3847.93
141.70
0.00
3989.63
2019
0.00
0.00
0.00
0.00
0.00
2019.00
£
6361.19
21189.91
118.38

10 MOSSLEY HILL TEAM MINISTRY

All Hallows Church was a member of the Mossley Hill team ministry, consisting of All Hallows Allerton, ST Matthew and James Mossley Hill, and St Barnabas Penny Lane, until the end of September

The treasurers, with the consent of their respective PCCs agreed to share the costs of

3 Administration and Office

4 Team events

in proportion to the respective parish share assessments

In 2020, All Hallows paid 38.22% of shared items, ST Matthew & James paid 43.66%, and St Barnabas paid 16.9% (18.12%)

Page 19

Page 19

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2020

Total team costs are as follows

Wages and Salaries (gross)
Office expenses and stationery
Totals		 2020
6,216
2,803
9,019		 2019
8,303
6,579
14,882

11 PRESCHOOL CLOSURE

The Preschool closed in 2013 leaving debts of £25,000. The diocese granted a loan to cover the debts repayable by All Hallows Chuch over a 10 year period which the PCC agreed to take on to allow redundancy payments to be made and all debts to be cleared. It is noted that three members of the PCC were also trustees of the PreSchool but they did not take part in the vote

Balance of LDBF Loan
Loan repayment
Loan Balance		 2020
15,000
0
15,000		 2019
15,000
0
15,000

12 Mission Giving

The tithe from 2019 was distributed to the following charities

Christian Aid
Kimbilio
South liverpool Food Bank
Water Aid
Chrisitan Misison Society		 258
905
1,163
129
1,200
3,655

Page 20

Page 20

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2020

11 FUNDS, MOVEMENTS, BALANCES AND TRANSFERS

----- Start of picture text -----
Gains/ at 31st Dec
2019 b/fwd Income Expenditure Transfers
(Loss) 2020 c/fwd
Unrestricted General Fund 4,436 130,138 134,897 -3,351 {a} -3,674
Designated PCC Reserves 16,414 16,414 PCC policy is 3 months spending (about £40,000)
In 2010 the book value of Halls was restated in line with the
Ecclesiastical Insurance surveyors valuation.
Restricted Functional Property 786,173 786,173
A conveyance of the site of the Hall dated 6th September 1929
restricts the use of any proceeds of sale of the property.
Restricted Projects Fund 0 0 Painting / Improvements to Halls
Designated Projects Fund 2,215 91 2,306
Restricted Garden Fund 2,000 2,000
Designated Bibby fund donations 2,000 2,000 2,470 1,530
Designated Tithe 2019 2,455 3,655 1,200 0 Tithe from 2018 spent in 2019
Designated Tithe 2020 0 1,540 {a} {b} {c} 1,540 Tithe from 2019 will be spent in 2020
Designated Organ 174 174
Restricted Organ 32,376 32,376 Fund for repair and maintenance of the church organ
Sunday Clubs Collections, supported from tithe to £600 per
Restricted Sunday Club Collections 0 42 654 612 {b} 0
annum to Compassion UK
Restricted Windows 3,382 3,382
Restricted Flowers 0 350 350 0 Flowers within the account year
Designated Ted Box Legacy 1,549 1,549
Restricted Eagle 5,100 740 4,440 1,400
Designated Food and Fellowship 85 88 172
Restricted to projects that support the elderly within our
Restricted Dr McBeath Donation 4,476 75 4,401
congregation
860,835 135,449 146,541 0 0 849,743
----- End of picture text -----

TRANSFERS BETWEEN FUNDS

Overall there has been £5163.26 of transfers between funds. Ref £ Fund From Fund To Detail {a} 3,351 General Tithe 2020 Annual Mission Giving 10% of Tax Efficient Planned Giving for 2020 reduced by agreed allocation to Parish share of £2,890 {b} 612 Tithe 2020 Sunday Club Colls Shortfall of Sunday club collections vs commitment to Compassion UK {c} 1,200 Tithe 2020 Tithe 2019 1200 CMS payments which where accounted out of 2019 tithe but belonged to 2020 5,163 Total transfers between Unrestricted, Designated and Restricted Funds

Page 21

Page 21

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

Accounting policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP 2005.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets which are shown at market value.

Funds

General 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 unrestricted

Restricted funds are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided in note 16. . Endowment funds, where the capital must be retained, are explained in note 16.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Incoming resources

Voluntary Income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received.

Tax recoverable on Gift Aid donations is recognised when the donation is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain. Funds raised by the féte, garden party ands similar events are accounted for gross.

Sales of books and magazines from the church bookstall are accounted for gross.

Other Income

Rental income from the letting of church premises is recognised when the rental is due.

At the

Income from investments

Dividends are accounted for when due and payable, and interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments

Realised gains and losses are recognised when investments are sold.

Unrealised gains of losses are accounted for on revaluation of investments at 31 December

Resources Used

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the Church

The diocesan parish share is accounted for when due. Any parish share unpaid at 31 December is provided for in these financial statements as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

Fixed assets

Consecrated property and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the financial statements by s.96(2)(a) of the Charities Act 1993.

Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are accounted for as inalienable property unless consecrated. They are listed in the Church’s inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 2002 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1 January 2002 have been capitalised and depreciated in the financial statements over their currently anticipated useful economic life (initially over 10 years) on a straight line basis.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1000 or on the repair of movable church furnishings acquired before 1 January 2003 is written off.

Page 22

Page 22

Other fixtures fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over four years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is required.

Investments

Investments are valued at their market value at 31 December.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.

Team Transactions

The parish is a member of a team. Each PCC is required to produce accounts covering their own parish. A number of areas of income and/or expenditure which relate to the team are passed through one or more parishes accounts. A fair distribution of the costs and/or income is achieved by transferring an agreed proportion to the other members of the team.

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ALL HALLOWS CHURCH PCC

INDEPENDENT EXAMINER’S REPORT – YEAR ENDING 31 December 2020

TO THE MEMBERS OF THE PCC, ALL HALLOWS CHURCH, ALLERTON

I report on the Annual Accounts for All Hallows Church, Allerton for year ending 31 December 2020 and the respective responsibilities of the members of the PCC and The Independent Examiner.

The PCC is responsible for the preparation of the accounts and consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and the Church Accounting Regulations of 2016 and that an Independent Examination will suffice.

It is my responsibility to: (i) Examine the accounts under section 43(7)(b) of the 2011 Act ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 43(7)(b) of the 2011 Act and, (iii) To state whether particular matters have come to my attention.

Basis of Independent Examiner's report

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 Church and a comparison of the accounts presented and those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations whether the accounts present a "true and fair" view and the report is limited to those matters set out in the next statement.

Independent Examiner's statement

Your attention is drawn to the fact that the Church has prepared accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods on or after 1 January 2015.

In connection with my examination, no other matter that referred to in the previous paragraph has come to my attention.

(a) which gives me reasonable cause to believe that in any material respect of requirements:

(i) to keep accounting records in accordance with section 43(7)(b) of the 2011 Act, and (ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act: have not been met or

(b) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

24 | P a g e

I have examined the accounting records made available to me and reviewed the extracts of the PCC minutes to ensure that any financial decisions have been correctly accounted for.

I have reviewed the income and expenditure in comparison with the previous year and noted any major variances. The finances have clearly been impacted by the Cofid-19 pandemic. Whilst total voluntary income was over 7% higher than the previous year this was mainly due to one off donations and legacies. Activities for generating funds were down by 65% due to the loss of income for hall lettings and the cancellation of fundraising events. As a result total income is down by over 13% of the previous year. Total expenditure is down overall by 10% with savings on the general running costs of the Church and Halls, a reduction in charitable giving but additional expenses have been incurred relating to Cofid particularly relating to cleaning and stationery. I note that the Church was unable to meet its commitment for the Parish Share for October to December but note that a grant has been received in 2021 from the National Church to cover this and a provision of £21,625 has been made for this in the accounts As a result there was a deficit in the year of £11,092 compared with a deficit of £7,032 the previous year.

I note that discussions continue regarding the replacement or refurbishment of the organ and the ongoing replacement of the church window grills. The Church has continued to support its charitable work both at home and abroad in a reduced capacity and I note from the minutes the current agreed system of distribution. The annual repayment of the loan has not been made to the Diocese following the appointment of the Curate who has recently taken up a new appointment in early 2021. I understand an annual minimum repayment has been agreed for future payments and the debt currently stands at £15,000.

The PCC previously agreed to a reserves policy which increases them to £36,000 and whilst this has been a difficult year I have to again stress the importance of that minute to safeguard the future financial sustainability of the Church.

Once again the Church has benefitted greatly from the amount of tax recoverable from HMRC relating to Gift Aid, I note that there has been a change in the format of documentation produced via the Parish Giving Scheme and a provision has been made in the accounts for the outstanding claim up to the end of the financial year. A further provision has been made for an outstanding insurance claim for vehicle damage to a perimeter wall.

I note that the Team was dissolved from the end of September 2020 and that the Team Administrator is now the responsibility of St Matthew and St James, Mossley Hill. I also note that the PCC is considering the future use of the office accommodation at All Hallows. .

In 2017 HMRC issued an annual checklist and guidelines for Independent Examiners and Helen and I have reviewed and updated the document to ensure that it remains up to date. I understand that All Hallows is also following the guidelines relating to GDPR and Safeguarding policies issued by the Diocese and that all DBS documentation is also up to date. I note that an Internal Controls review was not carried out during the financial year but one will be undertaken in 2021 as this is a Charity Commission requirement.

In conclusion may I thank Helen once again for the professional and immaculate manner in which the accounts and documentation has been prepared which has enabled me to complete my examination.

This is my 13[th] report and I am happy to continue as All Hallows Church Independent Examiner if this is the wish of the PCC and I will also continue to waive any fees as I see this as my contribution to the Parish.

Brian Hodson

12 March 2021