2020-12-31-accounts

Registered Charity No. 1133806

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR END 31 DECEMBER 2020

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE’S REPORT FOR YEAR ENDED 31 DECEMBER 2020

ADMINISTRATIVE INFORMATION

St. Matthew's is situated in Chapel Allerton in north Leeds. It is in the Deanery of Allerton, part of

the Diocese of Leeds within the Church of England. The correspondence address is The Vicarage,

Wood Lane, Chapel Allerton, Leeds LS7 3QF.

The Parochial Church Council (PCC) was first registered as a charity, number 1133806, on 27

January 2010 under the name of The Parochial Church Council of the Ecclesiastical Parish of St

Matthew, Chapel Allerton.

The PCC members are:

Vicar:

Associate Priest:

Churchwardens:

Revd. David Robinson, Chairman Revd. Susan Rusholme

Mr Nick Martin (Joint Vice-chair) Ms Lynda Robinson (Joint Vice-chair)

Representatives on the Deanery Synod:

Mrs Gill Deighton Mrs Bronwen Fisher

Elected Members (each is elected for a three-year term, until the year shown):

Mr Peter Ward (retired 21[st] October 2020) Dr Martin Smith (retired 21[st] October 2020) Mr Nick Seddon (2023) . Ms Anne Cuthbertson (2023) Mr Adrian Cromwell (2021) Mr John Greenwood (2021) Mr Fred Rowland (2021) Mr Tim Chapell (2021) Mr Aljosa Skorja (2022) Mr Malcolm Slater (2022) Mr Colin Powell (2022)

Mr Tim

Hon Secretary: Chappell

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE’S REPORT FOR YEAR ENDED 31 DECEMBER 2020

Hon Treasurer: Greenwood

Mr John

St. Matthew’s School rep: Malloy

Mrs Michelle

Chapel Allerton Methodist Church rep: Mrs Jenny Firth

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE’S REPORT FOR YEAR ENDED 31 DECEMBER 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The PCC is governed by the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules.

Membership

Members of the PCC are either ex-officio or elected by the Annual Parochial Meeting (APM) in accordance with the Church Representation Rules.

Organisational Management

The PCC operates through a number of committees, as detailed below. They meet between meetings of the PCC as and when required and make regular reports to the PCC usually on a rota basis. They have the power to co-opt other members. Additionally, a number of subgroups exist, which operate under PCC or Committee guidance.

----- Start of picture text -----
Standing Committee Can transact PCC business between meetings and sets
PCC agenda.
Publicity and Communications In charge of all communication both internal and
Committee external, and is responsible for the publication of the
magazine.
Worship Responsible with the Incumbent for ensuring that the
worshipping needs of the Parish are met.
Fabric and Maintenance Keeps an eye on the physical condition of the Church
and Meeting Room, and initiates work to be done.
Finance and Resources Oversees the financial aspect of Church life, monitoring
income and expenditure, planned giving and budgeting.
Stainbeck Community Hall Looks after the day to day running of Stainbeck
Management Community Hall.
----- End of picture text -----

OBJECTIVES AND ACTIVITIES

St. Matthew’s PCC has the responsibility of co-operating with the Incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC has maintenance responsibilities for the Church building of St. Matthew’s with its adjoining Meeting Room and other grounds, and also for Stainbeck Community Hall and grounds on Stainbeck Lane.

There were 103 parishioners on the Electoral Roll. The average attendance over three services per Sunday was about 90 adults and 10 children. Attendance on Gather Together Sundays is higher.

PUBLIC BENEFIT

The PCC achieved registered charity status in January 2010. The PCC, in common with the Diocese of Leeds and the Church of England generally, is aware of the issues surrounding public benefit and the advancement of religion and has had regard to the guidance on public benefit provided by the Charity Commission. In addition to the £44,322 paid to the Diocese for the parochial and wider work of the Church of England the following donations to charitable causes were made either directly by the PCC or collected through Church and paid over direct:

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE’S REPORT FOR YEAR ENDED 31 DECEMBER 2020

ACHIEVEMENTS AND PERFORMANCE

The PCC’s charitable objectives and activities were as described above and as detailed in the review of the year below.

REVIEW OF THE YEAR

Parochial Church Council

There are currently 20 members of the PCC which met 7 times during 2020 including one Extraordinary meeting.

Covid-19 Pandemic.

A letter from the Archbishops setting out the implications was read at the March PCC meeting and for the rest of the year there were permutations of socially-distanced church services (when allowed) and services using Zoom.

Building for the Future (BfF)

The year's major development was the award of a Culture Recovery Fund grant of £65,000 for work on external masonry repairs and repointing, replastering and repainting the internal north and south aisle walls, and north aisle gutter linings. The initial estimate of the total cost was £103,500, and loans were received to cover the cost of vat until reclaimed. Although agreed as late as November, it was possible to arrange for work to begin early in 2021.

Finance Committee

The pandemic had a severe impact on finances, with loss of income for example from collections in church, gift-aided envelopes, community cafe, meeting and community room hire. It was not possible to pay the Parish Share in full, leading to a further increase in the Historic Share debt.

Fabric & Maintenance Committee

The year began with discussions about replacement of the failing lighting system, and by the end of the year an appeal had been launched (From Darkness Into Light). Quinquennial and Electrical inspections took place. Other issues included a faulty roof alarm system, a boiler room break-in, and the need to ensure that the church complied with social distancing requirements, for example by closing off certain pews, notices, floor markings.

WYDAN Night Shelter

A group of asylum seekers was provided with meals and overnight accommodation in the church for a fortnight in February. Volunteers were mainly from St Matthew's and the Methodist church.

Vision Day (Mission Action Plan)

Everyone was invited to attend this full-day meeting on 1[st] February led by Alistair Kaye, vicar of St Luke's Church, Holbeck. Areas under consideration included 'Our own Faith Story', and

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE’S REPORT FOR YEAR ENDED 31 DECEMBER 2020

'What is God calling us to do differently?' Following this, sermons on church growth were planned from Pentecost, with the Mission Prayer on pew sheets. A 'Start' course was also planned as part of this initiative.

Stainbeck Hall

Discussions regarding the possibility of offering Sunshine & Smiles a 5 year head lease at Stainbeck Hall continued, though they were delayed by illness of two of the charity's negotiating team, and then by the pandemic. Regular contact needs to be re-established.. Russian Orthodox Church

Negotiations took place with a view to accommodating services on Saturdays, August 8[th] was agreed as the first date.

Christmas Services

Three services were recorded and made available on Youtube.

Retirements

There was planning for retirements in 2021: Revd David Robinson (Vicar), the Treasurer, Chair of Finance Committee, PCC Secretary and one Churchwarden.

St. Matthew’s continues to support a number of charities including The Children’s Society, Christian Aid, InterAct, The Candlelighters’ Concert, Thrive and PAFRAS.

Activities / groups in church

All were impacted by the pandemic – examples include the Community Cafe, musical performances, and a proposed second Christmas Tree Festival.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE’S REPORT FOR YEAR ENDED 31 DECEMBER 2020

FINANCIAL REVIEW

The Statement of Financial Activities shows total incoming resources for the year of £114,623 (2019: £166,333) and total outgoing resources of £135,440 (2019: £163,044), leaving net outgoing resources, before fund transfers, gains and exceptional items of £20,817 (2019: net incoming resources £3,289).

• Total unrestricted incoming resources for the year amounted to £101,002 , £45,092 lower than the £146,094 received in 2019.

• Voluntary income, for unrestricted purposes, at £85,789 was £22,265 (20.6%) lower than in 2019. Planned Giving at £62,993 is £2,258 lower than last year and tax recovered on gift aided donations, at £15,927 (2019: £17,258), has shown a reduction of £1,331 on last year’s figure. Thanks are due to those who give under the envelope scheme in that income continued to be received, under difficult lockdown circumstances, and fell by only £1,570 from £12,994 in 2019 to £11,424 . For obvious reasons caused by the Coronavirus pandemic, loose plate collections have fallen from £4,657 in 2019 to £858 and receipts from donations and appeals have reduced by £1,369 to £6,011 mainly as a result of one-off gift aided gifts reducing by £2,075 although general donations did increase by £949. There were no legacies in favour of unrestricted funds during the year (2019: £13,508).

• Income from activities for generating funds for general purposes was £13,697 a reduction of £12,653 on the 2019 figure (£26,260). Income from lettings from Stainbeck Hall (£6,164), Meeting Room (£7,100) and Community Room (£0) showed a total reduction of £10,037 compared to the 2019 figure and fundraising income created by cake stalls, tea and coffee, fairs and other functions at £433 fell by £2,526.

• Income from interest on funds held on short term deposit at The Church of England, Central Board of Finance amounted to £95 (2019: £169).

• Income from church activities (concerts, celebration events, weddings and funerals) at £1,421 ( 2019: £11,611) was £10,190 lower than last year, again due to Coronavirus regulations and restrictions.

• Total unrestricted expenditure for the year was £127,290 (2019: £143,427) – a reduction of £16,137.

• Expenditure on missionary and charitable giving was £7,606 (2019: £7,688).

• The parish share due for the year was £69,967 (2019: £73,650) – a reduction of £3,683 (5%). The total payment achieved in 2020 was £44,322.32. The creditor on the balance sheet has, therefore, increased to ( £43,374.00 + £25,644.68) = £69,018.68 (2019: £43,374.00).

• The cost of church repairs during the year was again £Nil (2019: £Nil)

• The costs incurred, on architectural services, in applying for the £65,000 Culture Recovery Grant, approved in November 2020, were £760 (2019: £Nil).

• Church running expenses amounted to £16,779 (2019: £18,494) – a reduction of £1,715.

• Maintenance costs were £8,641 (2019: £12,435), a reduction of £3,794.

• Fees relating to weddings and funerals (i.e. the cost of organists, vergers and bell ringers etc) amounted to £540 (2019: £2,723). The net amount receivable by the PCC was £ 872 (2019: £3,400).

• Meeting room expenditure was £4,429 (2019: £2,966). Profit for the year was £ 2,671 (2019: £5,842), a reduction of £3,171.

• Stainbeck hall expenditure was £5,964 (2019: £11,365). Profit for the year was £200 (2019: £2,521), a reduction of £2,321.

• Other unrestricted expenditure amounted to £12,604 (2019: £14,106) a reduction of £1,502 and comprises clergy expenses, administration and support costs, upkeep of services, Director of Music, Organist and Verger salaries, training and education and Community Room running costs.

The net outgoing resources for the year on unrestricted funds before gains, transfers and exceptional items was £26,288 (2019: surplus of £2,667). There were no transfers between funds and unrestricted funds carried forward amounted to £192,835 .

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE’S REPORT FOR YEAR ENDED 31 DECEMBER 2020

Income received in respect of restricted funds amounted to £13,621 (2019: £20,239), a reduction of £6,618 resulting from reductions, shown in brackets, in receipts for Building for the Future in respect of VAT Recovery (£2,143), Donations and Appeals (£3,688), Grants (£7,600) and Fundraising (£2,912). However, these reductions were partially offset by a legacy of £10,000 received from the estate of the late Derek Cropper. Restricted fund expenditure, which fluctuates by its very nature, amounted to £8,150 compared with £19,617 in 2019, again, explained, as in the previous year, by the completion of the Community Room project. The net incoming resources for the year on restricted funds before gains and transfers was £5,471 (2019: £622). There were no transfers between funds in 2019 and restricted funds carried forward were a deficit of £12,819 .

Total funds at 31 December 2020 were £180,016 (2019: £200,833). Of this, an £12,819 (deficit) relates to restricted funds and £30,980 to unrestricted designated funds, leaving unrestricted general funds of £161,855. Note 9 shows that this fund consists of property at an accounts value of £185,000, leaving net general fund assets of £23,145 (2019: £3,239).

Reserves policy:

For the present time, the Parochial Church Council is working to a policy whereby the charity will maintain free reserves (i.e. general non-designated unrestricted funds less fixed assets held in general funds) at a level which equates to approximately three months’ unrestricted expenditure, i.e. £31,823. This will enable it to cover immediate operating costs and to respond to emergency situations which arise from time to time. However, as the level of these free reserves is currently only £23,145, the PCC’s immediate aim is to generate surpluses to accumulate reserves and, when cash flow permits, to hold this amount available in interestbearing cash deposits. The PCC will review this policy annually to determine progress made against it and to consider other factors which may impact on future needs.

Approved by the PCC on 2021 and signed on their behalf by Revd David Robinson (Chair)

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON

I report on my examination of the accounts of the PCC for the year ended 31 December 2020, which are set out on pages 1 to 15.

Responsibilities and basis of report

As members of the PCC you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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

• the accounting records were not kept in accordance with section 130 of the Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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

Geoff Daniel ACA 27 Plantation Gardens Leeds LS17 8SX

2021

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 DECEMBER 2020

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON

BALANCE SHEET AT 31 DECEMBER 2020

Approved by the Parochial Church Council on 2021 and signed on its behalf by:

The Revd David Robinson (Chair) John Greenwood (Treasurer) The notes 1 to 15 on pages 9 to 15 form part of these financial statements.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2020

1. ACCOUNTING POLICIES

The financial statements have been prepared on the basis of historic cost (except that investments are shown at market value and freehold land and buildings which are shown at valuation) in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005) and with applicable accounting standards and with the Charities Act 2011.

Funds

Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund.

Unrestricted funds are either general funds which can be used for PCC ordinary purposes or designated funds earmarked by the Trustees for particular purposes.

Incoming resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate are received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Resources expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.10(2) (a) of the Charities Act 2011.

No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

Other land and buildings held on behalf of the PCC for its own purposes are included at open market value for existing use. No depreciation is charged against such properties because the depreciation charge is viewed as immaterial and no impairment of the buildings is considered to have taken place. Any expenditure on maintenance or improvement is written off as incurred.

Other equipment used within church premises and at Stainbeck Community Hall is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £500 or less are written off in the period in which the asset is acquired.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2020 2. INCOMING RESOURCES

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2020 3. RESOURCES EXPENDED

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2020

4. STAFF COSTS

During the year, the PCC employed, on a part-time basis, a director of music, organist, verger and cleaners for Stainbeck Community Hall, the meeting room and the Church. All payments fell below National Insurance Contribution levels.

5. TRANSACTIONS WITH MEMBERS OF THE PCC AND CONNECTED PERSONS

Mrs. B Fisher, PCC member, received wages of £3,328 from Stainbeck Community Hall and as church cleaner. Mrs. B Rowland, wife of a PCC member, received £2,134 in salary, wedding and funeral fees. Mr. N Seddon, PCC member, received a salary as church organist of £2,224. Mr. A Skorja, PCC member, received £4,477 in salary, wedding and funeral fees. Mr F Rowland, PCC member, received £265 and Mr M Fisher, husband of a PCC member, received

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2020

£37 by way of reimbursement, only, for the cost of materials purchased in respect of general minor repairs and maintenance.

6. TANGIBLE FIXED ASSETS

The freehold land and buildings comprise Stainbeck Community Hall. Following the restoration of the hall in February 2001, the property was valued on an open market value for existing use basis by Wardle Grindrod, Chartered Surveyors, at £185,000 in March 2002. This valuation is included in these accounts. The property had previously been included in the accounts at a nil valuation.

7. DEBTORS

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2020

8. CURRENT LIABILITIES - AMOUNTS FALLING DUE WITHIN ONE YEAR

9. ANALYSIS OF NET ASSETS BY FUND

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2020

10. UNRESTRICTED FUNDS

Unrestricted and Designated Funds are defined as follows:

• Unrestricted Funds are funds given to the church on the general understanding that they will be used at the discretion of the PCC for furthering the mission and ministry of the church.

• Designated Funds are funds set aside by the PCC for use in the future and are designated for a particular purpose or project. Designated funds are still unrestricted and can be transferred back into general unrestricted funds or re-designated for other purposes if the PCC so decides.

The purposes of the designated funds are:

• Legacies – large unrestricted legacies received since 2013 are held to provide a source of funds for one-off non-recurring items of expenditure.

• Building for the Future – an allocation of part of the sale proceeds of the former curate’s house (21 Carr Manor Grove, sold in 2010) earmarked by the PCC as a contribution to the development plans envisaged by the Building for the Future project.

11. RESTRICTED FUNDS

Restricted Funds are monies restricted by the donor because they were given for a particular purpose and cannot be used for any other purpose.

The restricted Building for the Future fund differs from the similarly titled designated fund in that the restricted fund represents monies donated, raised or granted for this specific purpose and cannot be used otherwise whereas the designated fund can be released for general or other purposes at the discretion of the PCC. For this reason, the fund has to be accounted for separately and cannot be amalgamated.

12. CAPITAL COMMITMENTS

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2020

At 31 December 2020 the PCC had contracted capital commitments totalling £98,880 (Inc. VAT) for renovation work to the church building as follows:

Plaster repairs and redecoration to the north and south aisle internal walls. External masonry repairs and repointing.

Renewal of the north side aisle guttering.

The funding for this project consists of the following:

Grant aid from The Culture Recovery Fund for Heritage, Major Works Fund for Cathedrals and Major Churches 65,000 Interest Free Loans to meet the liability for recoverable VAT under the Listed Places of Worship Grant Scheme 18,500 Gifts and legacies 20,000

£103,500

Any unforeseen contingencies will be covered by funds currently held on short term deposit at The Church of England Central Board of Finance.

13. EXCEPTIONAL ITEM

The payment of Parish Share for the year (£69,967) fell short by £25,645. Consequently, the historic share debt as at 31 December 2020 now stands at £69,019 (2019: £43,374).

14. VALUE ADDED TAX (VAT) RECLAIMED

VAT incurred on expenditure relating to the “A Building for the Future”, Community Room project, totalling £682, has been reclaimed during 2020.

15. INTEREST FREE LOANS

Interest free loans of £1,700 for the Building for the Future, Community Room project remained as a creditor in the accounts as at 31 December 2020. Since the year end, £1,000 of this sum has been repaid and the remaining £700 converted to a donation towards the cost of the current repair project.

During 2020, a further £18,500 of interest free loans were made to cover the VAT liability in respect of the current Culture Recovery Fund repairs project. These loans are included as creditors in the accounts and it is expected that they will be repaid after completion of the project when VAT has been recovered.

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