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2021-12-31-accounts

Registered Charity 1133124

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL

PART 1

For the year ended 31[st] December 2021

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Contents

1. Reference and Administrative Information Reference and Administrative Information 3
2. Structure Management and Governance 4
2.1. Risk Assessments 4
2.2. Financial Risk 5
2.3. Compliance with Law and Regulation 5
3. Objectives and Activities 7
3.1. Objectives for 2021 7
3.2. During 2021 All Hallows Achieved the Following: 7
4. Achievements and Performance 8
4.1. The Electoral Roll 8
4.2. Worship 8
4.3. Pastoral Ministry and Service to the Community 9
4.4. Youth and Children’s Work 9
4.5. Church Buildings 9
4.6. Financial Review 10
4.7. Financial Outlook for 2022 11
4.8. Reserves Policy 11
4.9. General Fund 11
4.10. Agency transactions 11
4.11. Internal Financial Controls 12
5. Plans for the Future 12
6. Financial Statements 12

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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.

Since the conclusion of the last Annual Parochial Church Meeting, the following people served as members of the Parochial Church Council (PCC):

Ex-Officio Members

Rector Revd Nicola Milford Churchwarden Shirley Spencer Churchwarden Vacancy Reader Rachel Metcalf Diocesan Synod Carol Savidge (until May 2021) Deanery Synod Peter Cline, Helen Head and Janice Thomas

Elected Members

Elected 2019 for 3 years Kathryn Breed Stephen Davies Katherine Owens (Secretary) Laura Kaines Margaret Smith Elected 2020 for 3 years Peter Sigee (Lay Chair) Nicola Terry Peter Jones Michael Mulqueen Elected 2021 for 3 years Gordon Smith David Ryan

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

Electoral Roll Officer Rachel Jarosz Safeguarding Officer Jean Hobbs (co-opted onto PCC from July 2021) Gift Aid Secretary David Griffiths

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

Bankers

Barclays, 48-50 Lord Street, Liverpool, L2 1TD

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Independent Examiner Architect

Brian Hodson Robin Wolley

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

Revd Nicola Milford, Shirley Spencer, Helen Head, Katherine Owens, Peter Sigee, Peter Jones and Janice Thomas.

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, Warden, PCC Lay Chair, PCC Secretary, PCC Treasurer, and two elected members from the PCC

The Finance Committee: Treasurer, Churchwarden, Rector, Katherine Owens, Laura Kaines, Nicola Terry, Gordon Smith

Halls Management Committee: Margaret Smith (Chair), John Edwards (Secretary), Rachel Jarosz (Treasurer), Jim Page, Gill Page, Helen Head, Danek Jarosz. Ex Officio: Rector, Warden

Organ Committee: Stephen Davies (Chair), Rev Nicola Milford, Eddie Bentley, Cathy Brellisford, Jake Gannon and Roisin Mulqueen.

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.

2.1. Risk Assessments

The PCC is to undertake a new 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.

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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 are reviewed annually and approved by the PCC. The PCC has approved internal controls for annual accounts, cash and cheques handling implemented with Diocesan assistance.

In 2021 we received a grant from the Church of England of £21,626 towards parish share and legacies of £175,000. Our general income exceeded expenditure by £189, 898. Whilst this is welcome news it needs to be understood that without these windfall payments the result would have been a deficit of £6,728 and the church remains underfunded by our true general income, with giving below the level needed to sustain our church.

We received £300,450 in our general income. Of this the PCC has transferred the legacy of £170,000 from Betty Hall’s estate to a designated fund. Planned giving showed a small increase of £1,704. A sincere thank-you goes to all our regular givers. Halls income recovered slightly somewhat from 2020 to £15,328 but still remained over £20,000 less than in 2019. Our fund-raising efforts were, once again. curtailed but much thanks go to everyone involved in the Angel Festival and making goods for the ‘virtual’ Christmas Fair, which collectively raised £1,623.

Our general expenditure was contained to £110,552 which included £61,505 for our parish share, after applying the grant. The budget for 2022 has been set at a loss of over £15,000. Even to achieve this budget requires additional giving of £3,000 and fund-raising of £5,000. Costs will increase considerably from 2024. We are shielded from utility increases until March 2024, but we will see cost increases in excess of £3,000 per year after this. We are funding a team administrator from designated funds for two years but need to raise our general income to cover this cost in the future. Overall we need to increase our income by over £25,000 per year to achieve a break-even position by 2024. 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 £19 in 2021.

2.3. Compliance with Law and Regulation

Risk Assessments were carried out in All Hallows Church and Centre in 2021 to ensure that both buildings were as safe as we could make them to welcome people into.

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The All Hallows Centre Risk Assessment was sent to all returning and new User Groups, and in exchange we asked for a copy of the hirer organisations Risk Assessment. Likewise with anyone wishing to hire the church.

For much of the year a one-way system was in place in church – worshippers at morning services entered via the main door and were encouraged to exit through the Bibby Door to avoid a large gathering in one place. (Service Leaders greeted exiting worshippers outside.) Worshippers were encouraged to continue to wear face masks, when this was no longer mandatory, with sides-people and service leaders leading by example. In accordance with Church of England Guidelines the Parochial Church Council, (PCC), agreed that Holy Communion should be shared in one kind, (bread only), with the priest only receiving the wine. Holy Communion was celebrated with the priest wearing a mask and the bread remaining covered throughout the Eucharistic Prayer, and distributed with the administrators wearing gloves to minimise risk of infection. The Angel Festival also implemented a one-way system for visitors see the Christmas Trees and Angels.

The alphabetical attendance continued into 2021, and we thank all for their cooperation in this. Pews were gradually re-opened so as to enable more people to gradually attend worship.

A tree in the grounds of the All Hallows Centre was felled in Storm Arwen in November 2021. The front of the All Hallows Centre, in which the tree was laying, was secured to prevent access to the grounds. Due to damage and awareness of the PCC’s responsibility as trustees to ensure safety of the All Hallows Centre users, Reverend Nicola Milford, Rector, and Shirley Spencer, Church Warden, closed the Large Hall of the All Hallows Centre, temporarily, until an Assessor working for Ecclesiastical Insurance, deemed the Large Hall safe for use. With loose roof tiles and awareness of the footfall through the All Hallows Centre grounds Nicola Milford repeatedly tied the gates to this area closed to deter people from entering. However, these ties were broken as often as they were tied. The main entrance to the All Hallows Centre remained closed for entry and exit, (other than for emergency evacuation purposes), into 2022 due to the loose roof ties and the ongoing liaising with Ecclesiastical Insurance. All User Groups had to enter the Large Hall via the side entrance. It has been noted that this has caused an inconvenience to some of our Users, but as was conveyed to the User Groups and at PCC meetings, this decision was taken by Nicola Milford and Shirley Spencer with the safety of everyone as a priority. Advice was taken from the Archdeacon of Liverpool, regarding obtaining quotes for the Tree Survey. Due to the falling of a tree PCC agreed that the one quote obtained by Shirley Spencer should be acted on and the company engaged to survey the remaining trees in the Church and Centre Grounds.

The PCC have regularly been asked to check the updated Church of England Coronavirus Guidance. Jean Hobbs, Parish Safeguarding Officer, has been tireless in stressing the need and enabling all PCC members and those whose ministry causes them to come into contact with children and/or vulnerable adults to undertake the

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necessary Safer Recruitment and Safeguarding training. Jean and Kirsten Butcher have also reviewed all volunteer roles. Please see Jean Hobbs Report in Part 2.

PCC Members are regularly reminded that as Trustees of a Charity they are required to have a DBS Certificate.

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 2021

Our objectives for 2021 included the following:

3.2. During 2021 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

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to be achieved in 2021, (please see individual reports for more detailed explanations and additional achievements, Part 2):

4. Achievements and Performance

As we continued to learn to adapt and grow and God’s people during a global pandemic, so too did those activities which we were able to achieve. It is testament to our adaptability, flexibility, obedience, co-operation and ability to work together that we were able to accomplish a great deal in 2021. Some objectives set in the 2020 Report were carried forward and some recognised as no longer relevant.

4.1. The Electoral Roll

The electoral roll after the third revision as of 31st December 2021 had 188 people registered compared with 184 last year of which 129 are resident in the parish and 59 non-resident in the parish

4.2. Worship

2021 has again been a difficult year to make comparisons with worship figure. The below figures, show attendances at both our church and Zoom services. As ever, these figures do not include attendances at baptisms or Christmas services.

There was a lockdown between January and March, during which we only held zoom services, which took place on Sunday mornings at 10.15am. Over that twelve week period we had an average of 64 adults and 5 children attending the services.

We re-opened church for services on Palm Sunday, 28th March; church remained open for the rest of the year. The average attendance on Sunday, for that period was

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50 adults and 9 children. During this time Zoom services continued with an average attendance of 27 adults.

Wednesday morning Holy Communion services restarted in October, the average attendance was 8. Sunday evening services restarted in November, there were only 2 per month. The average number attending was 22.

In 2021, there were eleven christenings, five weddings, nine church funerals and no confirmations.

4.3. Pastoral Ministry and Service to the Community

The following is a summary report - please see individual reports in Part 2 for a fuller explanation.

With the easing of Coronavirus restrictions, throughout 2021, All Hallows was able to resume a more visible, interactive Pastoral Ministry, with due diligence given to the updated Safeguarding guidance. As well as visiting the housebound the Baptism Team reconvened for Welcome Teas, Sunday Clubs and Jingle Tot’s began again and to welcome some new singers into the choir. Contact with many has been retained though the monthly In Touch bulletin which is emailed to subscribers and available as a hard copy in church. Letters, ‘phone calls and various WhatsApp Groups have also continued. The Shopping Service, established at the beginning of Covid has become less active. We delighted in the Angel Festival, held in church in December*. We have also restarted the free Film Afternoons held in church, (once a month a classic film is shown and in school holidays a children’s film.) We have welcomed back new User Groups to the All Hallows Centre and welcomed new Groups too. In the autumn Nicola Milford, Shirley Spencer and Helen Head attended a national Leading Your Church into Growth conference, material from which is being disseminated to PCC. We look forward to continuing to build on much of this in 2022.

*Please see “Safeguarding” report for more information on Safer Recruitment of Volunteers

**Please see Report in Part 2

4.4. Youth and Children’s Work

For a detailed report on all areas of our Children’s Ministry please see the individual reports in Part 2. All volunteers who minister among our Children have completed the Safer Recruitment process and, where necessary, acquired a DBS Certificate.

4.5. Church Buildings

The quinquennial report which was delayed from 2020, took place this year. The church did very well, having no urgent work required and just general upkeep to happen over the next year, two years and five years

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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 was managed by Martin Hobbs throughout 2021, due to Covid restrictions, our grateful thanks go to him for all he did to keep our community running to time.

Our church cleaner, May Littledale, maintained the cleanliness of the church, with particular attention to cleaning surfaces prior to each service.

The Church Grounds were well maintained throughout the year by a small team. Martin Hobbs kept the grass cut.

The Church Centre is in good condition. It is looked after by the centre management team. It should be noted that John and Madeleine Edwards stood down from their roles of maintain the centre and the centre grounds; they are a great loss to the team and the life of the All Hallows Centre.

In November, storm Arwen hit our city and caused severe damage. It brought down an eighty year old Lime tree in our centre grounds. We were blessed that it did not fully hit the building, though it did cause damage to the roof, doorway, guttering, railings and perimeter wall. This damage was covered by our insurers, Ecclesiastical, so all responsibility to get the work done was handed to them. They appointed loss adjusters and contractors. The tree itself was soon removed; the administration of the rest of the work took a little longer.

As at April 2022, the work has just begun to repair the damage caused.

4.6. Financial Review

Ordinary income: Our regular costs of £110,552 were only partly met by our income from regular giving and collections of £97,504. However, we received generous oneoff gifts for the general fund amounting to £4,290 and a deanery grant of £500. Wedding and funeral fees amounted to £2,660. The Halls made an operating profit of £3,348. We have been able to fund mission giving to Christian charities at home and abroad. In addition to the gifts for our general fund, we received £1623 in fund-raising from our ‘Virtual’ Christmas sales and the Angel Festival. £175,000 was received in legacies in 2021.

After all transfers, our General Fund is now positive at £12,737. We were unable to put any monies into reserves. This includes our loan from the Diocese of £15,000.

As we do not have a curate in 2022, we will return to making payments off our diocesan loan. We have agreed a minimum payment of £1,000 per year until the loan

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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.

As at 31st December 2021 there are balances of £2,306 in our Projects funds, £32,550 in our organ fund, and £3,382 in the windows fund.

4.7. Financial Outlook for 2022

The budget for 2022 is, sadly, a large deficit budget, where we anticipate a loss of £15,667. 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. As the appeal in 2021 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 giving has been very slow and 2022 will be a difficult year for many of us financially. The PCC requests that we think carefully about our response and engage in being faithful and cheerful givers. We are unable to budget to replace any of our reserves.

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 2021 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

The general fund has a balance of 12,737.

4.10. Agency transactions

The PCC also handled the following sums as agent:

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4.11. Internal Financial Controls

The church operates within a firm set of Internal Financial Controls to ensure good stewardship of our resources. These controls were audited in 2021.

5. Plans for the Future

Writing this, 12 months after completion of our last set of APCM Reports we live in a more certain environment and can begin to pray and plan for the coming twelve months in a way we haven’t been able to for the past two years. Below, in no particular order, are a few objectives for 2022, including some which, at this time of writing*, have already been embarked upon:

*March 2022

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

Page 12

Page 12

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 December 2021

Note
INCOMING RESOURCES
Voluntary Income
2(a)
Activities for generating funds
2(b)
Income from investments
2(c)
Church activities
2(d)
Other incoming resources
2(e)
TOTAL INCOMING RESOURCES
RESOURCES USED
Church Activities
3(a)
Costs of generating voluntary income
3(b)
Governance Costs
3(c)
Other Resources used
3(d)
TOTAL RESOURCES EXPENDED
NET INCOMING (OUTGOING) RESOURCES
BEFORE OTHER RECOGNISED GAINS
AND LOSSES
Gains or losses on investment assets
on revaluation
5(a&b)
Net Transfers between funds
NET MOVEMENT IN FUNDS
Balances b/fwd at 1st January 2021
Balances c/fwd at 31st December 2021		 Funds
£
278612.34
17610.81
18.59
2902.14
1306.80
300450.68
109547.14
0.00
703.62
301.68
110552.44
189898.24
189898.24
-173486.85
16411.39
-3674.35
12737.04
General		 Funds
£
0.00
0.00
0.00
0.00
0.00
0.00
3333.66
0.00
0.00
0.00
3333.66
-3333.66
-3333.66
173486.85
170153.19
23685.34
193838.53
Designated		 Funds
£
872.00
0.00
0.00
0.00
0.00
872.00
2447.78
0.00
0.00
0.00
2447.78
-1575.78
-1575.78
0.00
-1575.78
829732.29
828156.51
Restricted		 2021
2020
£
£
279484.34
118401.22
17610.81
14489.89
18.59
152.26
2902.14
2405.36
1306.80
0.00
TOTAL FUNDS
301322.68
135448.73
115328.58
145937.34
0.00
0.00
703.62
357.00
301.68
246.36
116333.88
146540.70
184988.80
-11091.97
184988.80
-11091.97
0.00
0.00
184988.80
-11091.97
849743.28
860835.25
1034732.08
849743.28

The notes on pages 12 to 20 form part of these accounts

Page 13

Page 13

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON BALANCE SHEET

At 31 December 2021

Note
FIXED ASSETS
Tangible
5a
CURRENT ASSETS
Debtors
6
Agency Accounts
8
Barclays
CBF
Cash in Advance
LIABILITIES
Creditors - amounts falling due in one year
7
Agency Accounts
NET CURRENT ASSETS/(LIABILITIES
Total assets less current liabilities
Creditors - amounts falling due after one year
TOTAL NET ASSETS
Carried forward value as at 31st December
PARISH FUNDS
General
Designated
Restricted		 Funds
£
0.00
0.00
8845.30
0.00
17972.43
551.08
350.00
27718.81
-18.23
-18.23
27737.04
27737.04
15000.00
12737.04
12737.04
12737.04
General		 Restricted
Funds
Funds
£
£
0.00
786173.00
0.00
786173.00
0.00
0.00
0.00
0.00
177558.72
25237.01
17819.47
16746.50
195378.19
41983.51
1539.66
0.00
1539.66
0.00
193838.53
41983.51
193838.53
828156.51
0.00
0.00
193838.53
828156.51
193838.53
828156.51
193838.53
828156.51
Designated		 2021
2020
£
£
786173.00
786173.00
786173.00
786173.00
8845.30
4551.60
0.00
0.00
220768.16
60002.17
35117.05
35098.78
350.00
350.00
265080.51
100002.55
1521.43
21021.27
411.00
1521.43
21432.27
263559.08
78570.28
1049732.08
864743.28
15000.00
15000.00
1034732.08
849743.28
12737.04
-3674.35
193838.53
23685.34
828156.51
829732.29
1034732.08
849743.28
TOTAL FUNDS		 2021
2020
£
£
786173.00
786173.00
786173.00
786173.00
8845.30
4551.60
0.00
0.00
220768.16
60002.17
35117.05
35098.78
350.00
350.00
265080.51
100002.55
1521.43
21021.27
411.00
1521.43
21432.27
263559.08
78570.28
1049732.08
864743.28
15000.00
15000.00
1034732.08
849743.28
12737.04
-3674.35
193838.53
23685.34
828156.51
829732.29
1034732.08
849743.28
TOTAL FUNDS
786173.00
4551.60
0.00
60002.17
35098.78
350.00
100002.55
21021.27
411.00
21432.27
78570.28
864743.28
15000.00
849743.28
-3674.35
23685.34
829732.29
849743.28

The notes on pages 12 to 18 form part of these accounts

Nicola Milford Vicar

Helen Head Treasurer

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Page 14

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2021

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
£
73435.63
19823.25
2552.50
1281.62
411.00
1511.45
500.00

4089.90
6.99
175000.00
278612.34
15328.26
660.00
1622.55
17610.81
18.59
18.59
242.14
2660.00
2902.14
1306.80
1306.80
300450.68
General		 Funds
Funds
£
£
Note #A below
Note #B below
672.00
Note #C below
200.00
0.00
872.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
872.00
Restricted
Designated		 2021
£
73435.63
19823.25
2552.50
1281.62
411.00
1511.45
672.00
0.00
0.00
500.00
4289.90
6.99
0.00
175000.00
279484.34
15328.26
660.00
1622.55
0.00
17610.81
18.59
18.59
0.00
242.14
2660.00
2902.14
1306.80
1306.80
301322.68
TOTAL		 2020
£
71731.62
17231.30
2866.64
1635.67
689.60
135.00
42.20
0.00
90.77
2523.75
13255.17
0.00
87.50
8112.00
FUNDS
118401.22
13644.89
0.00
845.00
0.00
14489.89
152.26
152.26
0.00
57.36
2348.00
2405.36
0.00
0.00
135448.73

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. #C Including Flowers in Church of £200 given by members of the planned giving scheme. \

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Page 15

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2021

General Designated Restricted TOTAL FUNDS
Funds Funds Funds 2021 2020
£ £ £ £ £
3 RESOURCES EXPENDED
3(a) Church Activities
Overseas missionarysocieties
Church Mission Society 1200.00 1200.00 1200.00
Kimbilio 400.00 400.00 0.00
Other Charities 748.00 1539.66 2287.66 2313.75
Overseas Christian relief and dev. Agencies
Compassion UK (including Sunday Club) 672.00 672.00 654.00
Home missions and Church Organisations
Children's Society 0.00 0.00
Liverpool Youth for Christ 0.00 0.00
Church Urban Fund 0.00 0.00
Preschool 0.00 0.00
National Churches Trust 0.00 0.00
Other home Mission 50.00 50.00 50.00
Secular Charities
Giving to Individuals 258.48 125.80 384.28 275.00
Ministry
Parish Share 61504.78 61504.78 86502.36
Working expenses of incumbent 943.99 943.99 1009.53
Visiting Clergy Fees 0.00 0.00
Team Clergy 0.00 0.00
Assistant staff costs 1373.46 1373.46 2006.98
Parsonage Houses
Parsonage Water 670.15 670.15 675.27
Parsonage Council Tax 3507.16 3507.16 3345.79
Training& Mission Costs
Lay Training 443.37 443.37 64.00
Parish Training & Mission 20.00 20.00 0.00
Childrens Clubs and events 102.79 102.79 174.40
Pastoral Team Material 0.00 0.00 11.89
Wedding Team expenses 27.95 27.95 0.00
Church runningexpenses
Lighting, Heating & Water 3752.77 3752.77 3556.10
Insurance 6584.24 6584.24 6458.28
Church Cleaning 1925.76 1925.76 1728.93
Church Security 2357.93 2357.93 1864.38
Organ & Piano (Tuning & Repairs) 1219.00 1219.00 631.20
Church Repairs & Maintenance 3666.69 3666.69 6082.78
Flowers (restricted is from Donations) 120.00 200.00 320.00 350.00
Altar Requisites 332.98 332.98 228.31
Service Books 20.21 144.00 1449.98 1614.19 0.00
Seasonal Items 75.00 75.00 85.80
Publicity 847.59 847.59 2837.59
Baptism Team 0.00 0.00
Church major repairs - structure 0.00 0.00
Bookstall costs 19.11 19.11 125.74
3 (a) continued
Music(Non Pay)
Licences 1051.01 1051.01 322.00
Music other expenses 110.00 110.00 107.00
Administration
Phone, Postage & Stationary 2496.60 2496.60 3121.27
Team Expenses Admin Cost 0.00 0.00 354.38
Hall Costs
Hall Running Costs 3352.05 3352.05 4625.32
Hall utilities 2648.12 2648.12 3295.84
Hall Insurance 2028.62 2028.62 1988.32

Page 16

Page 16

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2021

3(b)
3(c)
3(d)		 Hall Repairs & Maintenance
Flat Expenses (MH Team)
Flat Upkeep (AH)
All Hallowspayroll 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
£
£
General
Designated
3959.01
0.00
3380.32
109547.14
3333.66
0.00
0.00
0.00
364.00
324.62
15.00
703.62
0.00
301.68
301.68
0.00
110552.44
3333.66		 Funds
£
Restricted
2447.78
0.00
0.00
0.00
2447.78		 2021
2020
£
£
TOTAL FUNDS
3959.01
5342.65
0.00
381.52
0.00
0.00
3380.32
4166.96
115328.58
145937.34
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
364.00
342.00
324.62
0.00
0.00
0.00
15.00
15.00
703.62
357.00
0.00
0.00
301.68
246.36
301.68
246.36
116333.88
146540.70		 2021
2020
£
£
TOTAL FUNDS
3959.01
5342.65
0.00
381.52
0.00
0.00
3380.32
4166.96
115328.58
145937.34
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
364.00
342.00
324.62
0.00
0.00
0.00
15.00
15.00
703.62
357.00
0.00
0.00
301.68
246.36
301.68
246.36
116333.88
146540.70
145937.34
0.00
0.00
0.00
0.00
342.00
0.00
0.00
15.00
357.00
0.00
246.36
246.36
146540.70

Page 17

Page 17

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2021

4a STAFF COSTS (Direct employees)

STAFF COSTS (Direct employees)
All Hallows proportion of Wages and Salaries
All Hallows proportion of Social Security Costs Employer		 2021
£
1925.76
0.00
1925.76		 2020
£
1728.93
0.00
1728.93

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.

5.00 FIXED ASSETS

5.00
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
6.00
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
7.00
LIABILITIES (unrestricted and restricted funds)
Amounts falling due within one year
Account Payable -General fund
Accounts Payable - Designated
Account Payable - Restricted
Repayment on Diocesan Loan
8.00
Agency balances owing / due
Verger fees due from Wedding/funeral
Flowers due from wedding/funeral
Organist fee due from wedding
LDBF fees prepaid
The notes on pages .......... to ............ form part of these accounts
9.0
INDIVIDUAL ACTIVITIES [ profit & (loss) ]
Music cost including fees to visiting organists
Halls Operation
Bookstall profits		 2021
£
786173.00
0.00
786173.00
2021
£
8845.30
0.00
0.00
0.00
0.00
8845.30
2021
£
-18.23
1539.66
0.00
0.00
1521.43
2021
0.00
0.00
0.00
0.00
0.00
2021
£
3862.22
3242.51
223.03		 2020
£
786173.00
0.00
786173.00
2020
£
4551.60
0.00
0.00
0.00
0.00
4551.60
2020
£
21021.27
0.00
0.00
21021.27
2020
44.00
0.00
211.00
156.00
411.00
2020
£
2134.29
-1988.76
-68.38

10.00 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		 2021
15000.00
0.00
15000.00		 2020
15000.00
0.00
15000

Page 18

Page 18

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2021

11.00 Mission Giving

The tithe from 2020 was not distributed in 2021 and will be distributed in 2022

istributed in 2021 and will be distributed in 2022
To be distributed 1539.66
1539.66

Page 19

Page 19

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2021

11 FUNDS, MOVEMENTS, BALANCES AND TRANSFERS

2020 b/fwd
Income		 Transfers
110552.44
-173486.85 {a}
12737.04
16414.13
PCC policyis 3months spending (about £40,000)
786173.00
In 2010 the book value of Halls was restated in line with the
Ecclesiastical Insurance surveyors valuation.
A conveyance of the site of the Hall dated 6th September 1929
restricts the use of any proceeds of sale of the property.
0.00
2305.96
1530.40
1539.66
0.00
Tithe from 2020 accrued as spent in 2021
1650.00
3486.85 {a} {b}
1836.85
Tithe from 2021 will be spent in 2022
173.50
32376.00
Fundfor repairandmaintenance ofthe churchorgan
672.00
{b}
0.00
Sundday Club collections fund supported by kind donation of
£672
3382.30
200.00
0.00
Flowerswithinthe account year
Expenditure
Gains/
(Loss)
at 31st Dec
2021 c/fwd
Unrestricted
General Fund		 -3674.35
300450.68
Designated
PCCReserves		 16414.13
Restricted
Functional Property		 786173.00
Restricted
ProjectsFund		 0.00
Designated
ProjectsFund		 2305.96
Designated
Bibbyfund donations		 1530.40
Designated
Tithe 2020		 1539.66
Designated
Tithe 2021		 0.00
Designated
Organ		 173.50
Restricted
Organ		 32376.00
Restricted
Sunday Club Collections		 0.00
672.00
Restricted
Windows		 3382.30
Restricted
Flowers		 0.00
200.00
Designated
TedBox Legacy		 1549.34 144.00
1405.34
1400.00
0.00
172.35
170000.00
170000.00
Legacy received moved to designated fund - not intended for
general fund use
2000.00
175.78
4225.21
Restricted to projects that support the elderly within our
congregation
Restricted
Eagle		 1400.00
Designated
Food andFellowship		 172.35
Desgnated
Betty Hall Legacy		 0.00
Restricted
Garden Fund		 2000.00
Restricted
Dr McBeath Donation		 4400.99
849743.28
301322.68
116333.88
0.00
0.00
1034732.08
TRANSFERS BETWEEN FUNDS
Overall there has been £173486.85 of transfers between funds.
Ref
£
Fund From
Fund To
Detail
{a}
3486.85
General
Tithe 2021
Annual Mission Giving 10% of Tax Efficient Planned Giving for 2019 reduced to allow for no deficit
{b}
170000.00
General
Betty Hall Legacy
Legacy from Betty Hall moved to a designated fund
173486.85
Total transfers between Unrestricted, Designated and Restricted Funds		 849743.28
301322.68

Page 20

Page 20

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

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 21

Page 21

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.

ALL HALLOWS CHURCH PCC

INDEPENDENT EXAMINER’S REPORT – YEAR ENDING 31 December 2021

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 2021 and the respective responsibilities of the members of the PCC and

The Independent Examiner.

he 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.

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 again clearly been impacted by the Cofid pandemic. Whilst the total income for the year was £301,322 compared to £135,448 the previous year, the Church benefitted from a significant increase in legacies in 2021. If these sums were removed the net income for 2021 was 1% less than in 2020. I note that Parishioners have been encouraged to join the Parish Giving Scheme and another benefit of that is that the Church can recover the Gift Aid element quicker which aids cash flow. I note that owing to Cofid, fundraising events have been limited but hopefully they will resume in 2022. Total expenditure is down overall by approximately 20%. The major saving was on the Parish Share as the Church received a grant from the National Church of £21,625 which was mentioned in last year’s report Whilst there is a surplus on this year’s accounts for £184,988 which includes a significant legacy this compares to a deficit on the previous year of £11,092.

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 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 another difficult year I have to again stress the importance of that minute to safeguard the future financial sustainability of the Church.

I note from the PCC minutes that monies from the legacy received in 2021 have been designated for various items of expense and that items highlighted in the Quinquennial inspection will also be addressed. I also note that discussions are ongoing regarding the flat previously occupied by the Team Office which was dissolved in 2020 and the final settlements made in this year’s accounts..

In 2017 HMRC issued an annual checklist and guidelines for Independent Examiners and Helen and I have reviewed and updated the document again this

yearto 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 also note that an Internal Controls review was undertaken in 2021 and that a small number of recommendations were made.

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

This is my 14[th] and sadly my last report. As I indicated to the PCC last year I wished to stand down after the 2021 examination. It has been a real pleasure in undertaking this role and I wish everyone associated with All Hallows my very best wishes for the future.

Brian Hodson 7 March 2022