Trustee’s Annual Report FRSSE (SORP)
Notes and Guidance
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●This form is to give guidance on what to include in a Trustees Annual Report.
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●This is the information that we think we all know, but not everyone does.
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●A good Trustees Annual Report is a Mission and Communication tool which tells people everything about the Charity.
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●There is some standard wording which applies to all PCCs in Sections B and C which you may use.
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●Once you create your Trustees Annual Report most of the information can be simply updated year on year.
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●You may prefer to create your own Trustees Annual Report but all of these Sections need to be included in the Report.
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●If you do not wish to create your own Trustees Annual Report you may complete this form and attach it to a copy of your Annual Accounts and Financial Statements.
| Section A Section B Section C Section D Section E Section F Section G |
Reference and Administration Details |
|---|---|
| Structure, governance and Management | |
| Objectives and Activities | |
| Achievements and Performances | |
| Financial Review | |
| Optional information | |
| Trustee Declaration |
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Trustees' Annual Report for the period
From Period start date T Period end date Day Month Year o Day Month Year 01 01 2020 31 12 2020
Section A Reference and administration details
Charity name
Bushbury Parochial Church Council
Other names charity is known by
Registered charity number (if any)
1133845
Charity's principal address
(eg. Address of the church or church office)
The Parish Office, The St Mary’s Church Hall
Bushbury Lane Wolverhampton
Postcode WV10 8JP
Names of Charity Trustees – Members of the PCC who manage the charity
Trustees Name
Office (if any) Dates acted if not full
year Rev Dr Ian Poole Team Rector Chair Rev Dr Graham Smith Team Vicar Rev Ruth Clay Curate Jacquie Mullett PCC Warden & Deanery Synod Karen Adcock PCC Warden & Good Shepherd Warden Richard Todd St Mary’s Warden Mike Hotchkiss St Mary’s Warden & Deanery Synod Chris Astley St James Warden Jane Gardner St James Warden Emma Hill Good Shepherd Warden Tony Barratt PCC 1[st] January – 12[th] March Paul Bird PCC Jaquie Newton PCC 12[th] March – 31[st] December Pat Chadwick PCC Maureen Horton PCC 1[st] January – 12[th] March Adrian McDowell PCC 12[TH] March – 31[st] December Nick Gardner PCC Richard Mullett PCC Richard Mullett PCC Treasurer Kerry Holt PCC Kerry Holt Deanery Synod 12[th] March – 31[st] December Peter Kelly Deanery Synod Renee Bott Deanery Synod Lyn Hyde Deanery Synod Molly Bartlett Deanery Synod 1[st] January – 12[th] March
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Section B Structure, governance and management
Description of the charity’s trusts
Parochial Church Council Powers Measure (1956) as Type of governing document (eg. trust deed, constitution) amended and Church Representation Rules that came into effect on 2 January 1957. How the charity is constituted (eg. trust, association, Church Representation Rules 2 January 1957 company) Trustee selection methods Elected (eg. appointed by, elected by)
Public Benefit Statement (Mandatory information)
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
The trustees of the Charity are aware of the Charity Commission’s guidance on public benefit in The Advancement of Religion for the Public Benefit and have had regard to it in their administration of the Charity. The trustees believe that, by promoting the work of the Church of England in the Ecclesiastical Parish of Bushbury it helps to promote the whole mission of the Church (pastoral, evangelistic, social and ecumenical) more effectively, within the Ecclesiastical Parish, and that in doing so it provides a benefit to the public by:
• Providing facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers; and
- Promoting Christian values and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole.
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
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●policies and procedures adopted for the induction and training of trustees;
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●the charity’s organisational structure and any wider network with which the charity works;
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●relationship with any related parties;
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●trustees’ consideration of major risks and the system and procedures to manage
Under the Pastoral Scheme operating in the Parish, Clergy, Parish Wardens and District Wardens are by virtue of post members of the PCC. Each District Church elects 3 persons to represent them at the PCC. Each District Church elects 2 Deanery Synod representatives who also serve on the PCC.
Each new member is briefed on the roll and responsibilities of the PCC at the first meeting. In addition, the PCC has copies of ‘Handbook for Churchwardens and Church Councillors’ as well as copies of relevant schemes and measures. The treasurer briefs members of their responsibilities with regard to Charity Commission.
The PCC appoints a Standing Committee to deal with
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them; issues which may arise from time to time outside of the (Put your Risk Assessment normal meeting schedule. Policy here) 3.5 Risk Management Financial - The PCC are responsible for the financial health of the Parish and legally responsible for any debts or mishandling of funds. The PCC apportion the Parish Share each year across the District Churches, on advice from the Standing Committee and District Treasurers. The PCC receive reports from the Parish Treasurer, at each PCC meeting, on each District Churches progress in meeting their obligations. Should a District Church run into difficulties the Standing Committee meet with District Treasurers, to assess if re apportionment of the share would be helpful and to review what other action might be considered. At each DCC meeting the District Treasurer presents an update on that Districts financial activity. Signatories to cheque books are always two persons, signed at the point of issue. No one person has access to Parish accounts or monies. The District treasurer is not involved in the verification of Sunday collection monies; this is done by an independent team. Gift Aid is verified by standing order to the bank or an envelope scheme. Each District Church has a Gift Aid Secretary. The PCC does not allow the District Churches to spend more than £4,000 on a single project without consent from the PCC. (PCC 10.07.08 6iii) In this way the PCC can assure itself of the financial health of the District Church and that sufficient funds are available and will not lead to the PCC becoming indebted. The District Churches produce annual accounts that are presented for scrutiny at the DCC AGM’s. The District accounts are then merged to form the PCC accounts, the official accounts of the Parish. The Parish abides by the rules as laid down by the Diocese, and as the joint accounts are over £100,000, they are independently examined. The PCC AGM appoints the Independent Examiner. Reputation - The PCC has responsibility for ensuring both legal and voluntary guidelines are in place. The PCC also draws up policy on a number of issues to ensure consistency of approach across the Parish and that everyone is dealt with fairly. Current PCC policies include Baptism, Wedding and Funeral policies. The PCC have agreed that the parish would accept the ministry of women priests. The PCC also have a policy covering fund raising, raffles and gambling. The policy with regard to fund raising was reviewed and amended during 2008 (PCC 16.10.08 6ii). The PCC have an agreed policy on Child Protection, and has a Parish Child Protection Officer. Each District Church adheres to the policy and has appointed a
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local Child Protection Officer. A full review of the policy was carried out and accepted by the PCC during 2016 (PCC 20.10.16 item 8).
The PCC has adopted policies on the following: The Handling of CRB Disclosures The Security of Personal Information The Employment of Ex-Offenders An Equal Opportunities Policy An Appeals and Complaints Procedure (pre appointment) Compliance with the Data Protection Act Sickness and Absence Guidelines Discipline and Appeals Procedure Grievance Procedure Harassment Policy Whistle Blowing Policy Standardised Contract of Employment & offer letter
Statutory and Legal - The PCC delegates its responsibilities for the maintenance, care and safety of people and buildings in the Parish to the DCC’s.
Each District Church has the following measures in place; A Quinquennial report. The report details work that should be carried out in order to keep the church building in a fit condition for purpose. This report includes an electrical inspection. The DCC is responsible for working through the recommendations of the Quinquennial.
Each District Church carries insurance for their Church and where appropriate the Church Hall. All the District Churches are in the Ecclesiastical Insurance Group Scheme.
A Health and Safety Policy and Accident Book. Health and Safety appears as an agenda item at DCC and PCC meetings.
A Fire Risk Assessment Report An Asbestos Report.
Each Building has had its access reviewed with regard to the Disability Discrimination Act.
The Church Yard at St. Mary’s has been closed to new burials since 1979. The local council are responsible for the care and maintenance of the Church Yard. St Mary’s DCC and Wardens cooperate fully to ensure a safe environment.
Operational - The PCC understands operational risk management to mean action in the event of, fire, flood, failure of power supply, gas leak, or other disruption that would make the Church unusable for its public ministry. As a Team Ministry all clergy have access to other churches within the team and a list of key holders and contact numbers are available to the clergy and wardens in order to gain access to another church in an emergency. Longer term measures can then be considered as necessary.
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Section C Objectives and activities
Summary of the objects of the charity set out in its governing document
The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community at Bushbury. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament
You may choose to include further statements, where relevant, about:
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●policy on grantmaking;
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●policy programme related investment;
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●contribution made by volunteers;
Mission Statement
To know God and make him known.
To stand still and grow in the awareness of the majesty and love of God that we might run and tell those who are outside in the cold, wherever that might be.
Other Objectives
To create a culture and atmosphere, which encourages and enables individuals to encounter the transforming love of God.
To demonstrate together what it means to be faithful disciples.
To grow in an understanding and practice of Christian community that we might influence and serve our surrounding community.
To spread the growing kingdom awareness in our midst, by word and witness, in a way that is relevant to our local culture.
To grow both in depth of maturity and numerically. To grow in our financial capacity, which will in turn contribute towards facilitating mission.
Contribution of Volunteers
The Parish is committed to every member ministry. This has many expressions across the Parish, and members of the Church offer their service voluntarily.
Strategies
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Organisational
To establish efficient and effective team working in all areas of congregational and Parish life with time for periodic review.
To cascade and marry this team working to the significant lay participation that is evident within the Parish. To improve and create systems that facilitate the administrative running of the Parish, releasing Clergy and Lay resources to envision and deliver key objectives. The Parish Administrator continues to be a great asset in helping to maintain this vision.
A review of Team clergy cover was carried out in 2016 when the team decreased from three clergy to two. The PCC agreed that the Team Rector should be based at St Mary’s and the Team Vicar cover St James and the Church of the Good Shepherd. Service times to facilitate this approach were also revised (see Section D). After a period of time a review has now been carried out and the changes have been confirmed. In September 2017 a new Team Rector was appointed after an interview process.
Spiritual
Increase enthusiasm for and time spent in prayer and worship
To use off the shelf and in-house courses to understand the call of discipleship.
To spend time enjoying each other’s company first in the District Church and where appropriate across the Parish. To invite outsiders in on their terms and determine effective ‘outreach’ To continue to meet together as both Clergy and Lay, discerning our urgent priorities.
Section D Achievements and performance
Service’s Available for Public Worship
The table below sets out the current pattern of services across the Parish. Occasionally services are organised across the parish or with other churches from across the city. Coronavirus has at times during the year considerably affected delivery of live services. All three churches have adapted by offering on line or Zoom services and where possible to a similar pattern as for live services. Memorial services have been suspended during the year.
----- Start of picture text -----
week St Mary St Mary St Mary St James Good
Shepherd
9.00 10.30 9.45 11.00
1 Communion Family Family Teaching
– Common Service
Worship called The
Gathering –
All Together
----- End of picture text -----
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----- Start of picture text -----
2 Communion The Memorial Holy Family
– Common Gathering – As Communion
Worship with Sunday advertised
Club 6.30
3 Communion The Bushbury Family Celebration
– Common Gathering – Parish
Worship All Together Worship
with Monthly
Communion 6.00
4 Communion The Family Holy
– Common Gathering – Communion
Worship with Sunday
Club
5 Communion The Family Café
– Common Gathering – Worship
Worship All together
----- End of picture text -----
Baptism Policy The Church welcomes Children for Baptism. We understand that Church and parent(s) together have a responsibility to meet, so that through the Church’s teaching and explanation the parent(s) requesting Baptism understand the Sacrament of Baptism and the Christian commitment involved in the Baptismal responses. (PCC 10.02.2000). The importance of due preparation is thus emphasised and the need to demonstrate an active Christian faith. A service of blessing is offered to all those who do not wish to undertake such a commitment, and this option is becoming more common. This policy was reviewed in the Autumn of 2016 and was affirmed by the PCC in the spring of 2017. (PCC 2[nd] February 2017) Weddings and Funeral Policies Weddings The Church welcomes couples for marriage. The Parish offers a course of Marriage Preparation which couples are encouraged to attend. The Parish accepts the principle that there are circumstances in which a divorced person may be married in church during the lifetime of a former spouse. (PCC 25.05.2000) The Parish therefore follows the Diocesan Guidelines on the Remarriage of Divorced Couples in Church. Funerals Funerals constitute a very significant share of Clergy workload averaging around 20% of their time. They are also a vital ‘shop window’ for ourselves in Bushbury Parish. The Parish considers it a privilege to take part in this service to the community and a privilege to disperse
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abroad the hope we have in Christ. For every funeral undertaken where at all possible the Clergy will endeavour to see and discuss with the relatives, the funeral service. All funeral services will have three main components: A liturgical framework in keeping with the Church of England, Common Worship Pastoral Services. An accurate, meaningful and positive account of the life of the deceased. An appropriate and sensitive sharing of the Christian faith. Following the funeral, it may be appropriate and feasible for Clergy or lay persons to visit the bereaved. However, this may not always be practical and we recognise that it is not always welcomed. A service of memorial for the Parish is held regularly at St Mary’s and all those who have had a funeral service conducted by the team are invited to attend, along with those whose first anniversary it is. St Mary’s is open on one of the following Saturdays for those who wish to come for prayer and quiet reflection. The Good Shepherd holds two memorial services per year on the second Sunday of May and November.
Mission Activities through Community Events
Coronavirus has at times during the year considerably affected delivery of mission and outreach activities. Never the less the aspiration is when it is practical to do these activities will recommence. Such activities are indicated with an * Schools work has held up during 2020 despite Coronavirus, with assemblies and talks recorded and participated in.
Little Angels - A carers and Baby/Toddler Group based at St Mary’s * Moms and Tots - A carers and Baby/Toddler group based at St James * Various expressions of ‘Sunday School’ operate in each church on a Sunday. * For St Mary’s Sunday Club resources and activities have been made available through the post for most of the year. Coffee Mornings - Based at St James and the Good Shepherd, an opportunity to invite the community into an informal gathering. *
There is community church youth group that uses St James' Church on alternate Mondays. * Good Shepherd Companions - An over 50’s club based at
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the Good Shepherd* Cameo – a monthly craft social group at St James’s meeting on the 3rd Monday monthly. * Knit and Natter – an open social craft group at St James’ meeting on other Mondays for craft, fellowship and encouragement. *
Ladies film night meets monthly at the Good Shepherd*
Courses, Study Groups
START Lent House Groups Discipleship Groups and home groups Alpha course both live and on Zoom Youth Alpha
A men’s group meets at St Mary’s once a month. For the time being this is now on Zoom fortnightly.
Confirmation
St James’ has two small groups that meet regularly for food, fellowship, worship and Bible study on a monthly or bi weekly basis. St Mary’s has 2 study groups running, these now take place on Zoom and one at the Good Shepherd.
Worship and Prayer Events
Regular ‘Bushbury United’ events include weekly ‘Waking the Dawn’ prayer now on Zoom. Not the Good Shepherd, monthly ‘Parish Worship’, and termly ‘Half night of Prayer’.
St James meet monthly on Tuesdays (T4) for worship, prayer and fellowship; Good Shepherd monthly on Wednesdays (‘Going for Gold’); and St Mary’s weekly prayer on Thursdays by zoom and Prayer now weekly via zoom on Sundays.
One off Achievements
Lockdown Nativity film telling the Christmas story involving church members and liaison with the community. This has been well received and widely distributed. Schools participation through music.
Schools art project. With visits to St Mary’s and exhibition of children’s work and video.
Christmas card design activity done for local residents
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Section D i Achievements and performance
' St Mary s. Working to make ourselves fit for the 21[st] century with the help of Leading your Church into Growth. To continue to prepare ourselves to be renewed by the spirit Reviewing sung/musical worship Reviewing Sunday services having rolled our successfully two all stage services a month Continuing to develop Sunday School and the Parish Youth Group Running regular Alpha courses twice a year Summary of the main To interact more with the wider community objectives of the charity planned in the following ' year St James . To make the Sunday services more family and children friendly.
To strengthen Church 2 gather and Small Groups. To grow in prayer
Good Shepherd
To continue to seek an increased sense of God’s presence amongst us
To lead seekers into a deeper revelation of what a Christian is really like To further develop our sense of hospitality and welcome.
Section E Financial review
Brief statement of the charity’s policy on reserves
Funds will be either entered into unrestricted, designated or restricted categories in the accounts depending on the requests of the donors or the will of the DCCs at each church. Where there is no immediate intent to utilise the funds, they will be transferred to interest bearing savings accounts. No new endowments have been created in 2020
Details of any funds None materially in deficit
Further financial review details (Optional information)
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You may choose to include additional information, where relevant about:
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the charity’s principal sources of funds (including any fundraising);
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how expenditure has supported the key objectives of the charity;
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investment policy and objectives including any ethical investment policy adopted.
The members believe primarily that the giving of the regular congregational members of each church should cover the expenditure incurred.
It is recognised that fundraising in some circumstances can be part of outreach and supportive of the churches aims to encourage community interaction and will be considered on a case-by-case basis. This year due to CV19 restrictions no fundraising activities have taken place. The aim of each church is to ensure that a minimum of 10% annual income is spent on home and overseas mission and details of which charities are supported is contained within the accounts of the individual churches.
Section F Other optional information
Acknowledge any large Grants or donation in this Section.
Acknowledging a large Grant in your TAR may be a condition of acceptance
There have been several anonymous donations during the year although not individually of a significant value. These have been welcome given the decrease in giving on the plate due to church closures for much of the year.
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signed on behalf of the charity’s trustees | the charity’s trustees | |
|---|---|---|
| Signature(s) Full name(s) Michael John Hotchkiss Position (eg Secretary, Chair, etc) Parish Secretary |
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| Parish Secretary |
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Date (eg. Date of the 11[th] March 2021 APCM)
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Annual Report and Financial Statements of the Parochial Church Council of Bushbury
Registered Charity number 1133845
For the year ended 31st December 2020
Independent Examiner's Report to the trustees/members of the PCC of Bushbury
Registered Charity number: 1133845
I report on the accounts for the year ended 31st December 2020 which are set out on the following pages.
Respective responsibilities of the Trustees and Independent Examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) that an independent examination is needed.
It is my responsibility
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l to examine the accounts under section 145 of the Charities Act,
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l to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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l to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.
Independent Examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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l accounting records were not kept in accordance with section 130 of the Charities Act or
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l the accounts do not accord with the accounting records
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l the accounts do 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 come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
04-Oct-21
Signed: …………………….……………………………………… Date: ………………………………………….. Jonathan Hill FCMA CGMA Lichfield Diocesan Board of Finance St Mary's House, The Close, Lichfield WS13 7LD
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
Statement of Financial Activities
| Incoming Resources Income and Endowments from: Donations and Legacies 2a Activities for Generating Funds 2b Income from Investments 2c Church Activities 2d Other 2e Total Resources Expended Expenditure on: Raising Funds 3a Church Activities 3b Other 3c Total Net Income/(Expenditure) before investment Net gain/(losses) on investments 7(b) & 8(a) Net Income/(Expenditure) Transfer between Funds 6 Net Movement in Funds Total Funds brought forward 11 Total Funds carried forward |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds 2019 £ |
Total Funds 2018 £ |
|
|---|---|---|---|---|---|---|---|
| *see note 12 for full comparatives |
|||||||
| 117,956 | 4,949 | 13,547 | - | 136,452 | 162,635 | ||
| - | - | - | - | - | - | ||
| 13,053 | - | 48 | - | 13,102 | 2,816 | ||
| 3,586 | 2,800 | 40 | - | 6,426 | 13,872 | ||
| 1,148 | - | - | - | 1,148 | 1,715 | ||
| 135,744 | 7,749 | 13,635 | - | 157,128 | 181,038 | ||
| 139 | - | 40 | - | 179 | 280 | ||
| 102,395 | 9,156 | 15,726 | - | 127,277 | 163,951 | ||
| - | - | - | - | - | - | ||
| 102,534 | 9,156 | 15,766 | - | 127,456 | 164,231 | ||
| 33,209 | (1,407) | (2,130) | - | 29,672 | 16,807 | ||
| - | - | ||||||
| 33,209 | (1,407) | (2,130) | - | 29,672 | 16,807 | ||
| (134,856) | 128,557 | 6,299 | - | ||||
| (101,647) | 127,150 | 4,169 | - | 29,672 | 16,807 | ||
| 140,991 | 18,109 | 27,966 | - | 187,066 | 170,259 | ||
| 39,344 | 145,259 | 32,135 | - | 216,738 | 187,066 |
The PCC of Bushbury Financial Statements for the Year Ended 31st December 2020
Balance Sheet
| Fixed Assets Tangible Assets 7(a) Investment Assets 7(b) Total Fixed Assets Current Assets Current Investments 8(a) Debtors and prepayments 8(b) Cash at bank and in hand 8(c) Total Current Assets Current Liabilities - due within 1 year Creditors and accruals 9(a) Diocesan Parish Share Diocesan Loan Total Current Liabilities Net Current Assets/(Liabilties) Liabilities due after one year 9(b) Creditors Deferred Parish Share Diocesan Loan Total Liabilites due after one year Total Net Assets/(Liabilities) Funds of the PCC Unrestricted Funds General Fund Designated Funds Restricted Funds Endowment Funds Total Funds |
Total 2020 £ |
Total 2019 £ |
|
|---|---|---|---|
| 125,000 | 125,000 | ||
| - | - | ||
| 125,000 | 125,000 | ||
| - | - | ||
| 8,501 | 3,254 | ||
| 92,234 | 66,610 | ||
| 100,735 | 69,863 | ||
| 8,996 | 7,797 | ||
| - | |||
| - | |||
| 8,996 | 7,797 | ||
| 91,738 | 62,066 | ||
| - | - | ||
| - | - | ||
| 216,738 | 187,066 | ||
| Total 2020 £ 39,344 145,259 32,135 - 216,738 |
|||
| Total 2020 £ |
Total 2019 £ |
||
| 39,344 | 140,991 | ||
| 145,259 | 18,109 | ||
| 32,135 | 27,966 | ||
| - | - | ||
| 216,738 | 187,066 |
Approved by the Parochial Church Council on …......................2021 and signed on its behalf by:
Signature: ………………………………...……………
Name: …................................................................ (PCC Chairman)
The notes on the following pages form part of these accounts
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
Accounting Policies
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102).
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
There may be minor discrepancies in the totals as the pence are not being shown.
Cashflow Statement
The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.
Going Concern
There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern
Post Balance Sheet Event
The worldwide outbreak of the COVID-19 virus represents a significant event since the end of the financial year. The Charity has reviewed its cash flow forecasts and considered the impact on going concern, concluding that the going concern basis remains an appropriate basis of preparation for these financial statements given the likely cash flow impact of operations for 12 months from the date of signing this report.
Accounting Estimates and Prior Year Errors
No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period.
Description of Funds
Unrestricted funds are income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its "free reserves" as disclosed in the trustees' annual report.
Restricted funds comprise of two elements :-
a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest
Accounting Policies continued
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. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Endowment funds are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.
Income
Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. 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.
Expenditure
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.
Governance and Support Costs
Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage.
Fixed Assets
Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.
No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial.
Other tangible fixed assets are valued at cost. The depreciation rates and methods used are disclosed in the notes to the Accounts.
Accounting Policies continued
Investments
Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments.
Debtors
Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received.
Creditors and Accruals
Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date.
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
| INCOME AND ENDOWMENTS 2 Donations and Legacies Voluntary Income 1 Tax efficient planned giving 2a 3 Collections at services 4 All other giving and voluntary receipts including special appeals 6 Gift Aid Recoverable 7 Legacies 8 Grants (recurring and one-off) Charitable Activities Activities for Generating Funds 2b 9 Summer Fete 9 Christmas Fair 9 Other Fundraising Activities Finance Form Box Number |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds 2019 £ |
Total Funds 2019 £ |
|
|---|---|---|---|---|---|---|---|
| 79,957 | 840 | - | 80,797 | 74,580 | |||
| 3,826 | - | 12 | - | 3,838 | 11,665 | ||
| 14,542 | 4,949 | 1,100 | - | 20,591 | 25,906 | ||
| 19,631 | - | - | - | 19,631 | 21,682 | ||
| - | - | - | - | - | - | ||
| - | - | 11,595 | - | 11,595 | 28,802 | ||
| 117,956 | 4,949 | 13,547 | - | 136,452 | 162,635 | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - |
INCOME AND ENDOWMENTS continued
| Income from Investments 2c 10 Rent from Land or Buildings 10 Bank Interest Income from Church Activities 2d 11 Statutory Fees (retained by PCC) 12 Church Hall Hire 12 Coffee Mornings 12 Bookstall 12 Parish Magazine 12 Other trading activites Other Income 2e 13 Other A Total Income |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds 2019 £ |
Total Funds 2019 £ |
|
|---|---|---|---|---|---|---|---|
| 13,000 | - | - | - | 13,000 | 2,625 | ||
| 53 | 48 | - | 102 | 191 | |||
| 13,053 | - | 48 | - | 13,102 | 2,816 | ||
| 510 | - | 40 | - | 550 | 1,070 | ||
| 2,985 | 2,800 | - | - | 5,785 | 12,802 | ||
| 92 | - | - | - | 92 | - | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - | ||
| 3,586 | 2,800 | 40 | - | 6,426 | 13,872 | ||
| 1,148 | - | - | - | 1,148 | 1,715 | ||
| 1,148 | - | - | - | 1,148 | 1,715 | ||
| 135,744 | 7,749 | 13,635 | - | 157,128 | 181,038 |
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
| EXPENDITURE 3 Raising Funds 3a Costs of Generating Funds 17 Stewardship Costs 17 Costs of Fetes & Other Events 17 Coffee Morning Costs Charitable Activities 3b Church Activites 18 Mission Giving and Donations 19 Diocesan Parish Share Parish Share Support - 2020 20 Salaries and Wages 21 Clergy and Staff Expenses Church Expenses 22 Church Expenses(Mission and Evangelism) 23 Church Running Expenses(incl Governance) 24 Church Utility Bills 25 Cost of Trading (Magazine, bookstall etc) 25 Church Hall Running Costs Major Capital Expenditure 27 Major Repairs to the Church 28 Major Repairs to Church Hall 29 New Building Work 99 Other Expenditure 3c Other C Total Expenditure Finance Form Box Number |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds 2019 £ |
Total Funds 2019 £ |
|---|---|---|---|---|---|---|
| 139 | - | - | - | 139 | - | |
| - | 40 | - | 40 | 280 | ||
| - | - | - | - | - | - | |
| 139 | - | 40 | - | 179 | 280 | |
| 3,858 | 3,266 | 4,943 | - | 12,067 | 7,067 | |
| 72,721 | - | - | - | 72,721 | 70,279 | |
| (9,090) | (9,090) | - | ||||
| 3,069 | - | - | - | 3,069 | 5,384 | |
| 364 | - | - | - | 364 | 999 | |
| 378 | 703 | 4 | - | 1,085 | 4,055 | |
| 22,906 | 323 | 2,156 | - | 25,385 | 36,289 | |
| 8,184 | - | 8,184 | 11,936 | |||
| 6 | 4,864 | - | - | 4,870 | - | |
| - | - | - | 22,462 | |||
| - | 8,622 | - | 8,622 | 5,480 | ||
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| 102,395 | 9,156 | 15,726 | - | 127,277 | 163,951 | |
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| 102,534 | 9,156 | 15,766 | - | 127,456 | 164,231 |
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
4 Allocation of Support Costs
Support costs comprise Trustee Training and Governance Costs etc. Due to the nature of the financial activities of the PCC, these would be allocated across Charitable Expenditure which comprises the majority of its expenditure and as such are automatically charged there.
5 (a) Staff Costs
| Wages & Salaries Average number of employees |
2020 | 2019 |
|---|---|---|
| £3,069 | £5,384 | |
During the year the PCC employed 2 administrative officers, and 3 cleaners, and no payments were large enough to attract social security costs.
There were no employee benefits to key management personnel in the previous or current year. The largest paid person received £1,737 during the year.
5 (b) Related Parties
2 Trustees have been reimbursed £364 (2019 £999) for travel and phone expenses incurred during the year.
No other expenses were paid to any other PCC member, persons closely connected to them or related parties.
Donations from related parties (PCC members) totalled £5,736 (2019 £5,480).
5 (c) Fees for the examination of the accounts
| Independent Examiner's fees | 2020 | 2019 |
|---|---|---|
| £150 | £150 | |
6 Analysis of Transfer between Funds - 2020
| Contingency to General fund (GS) Building fund to General fund (GS) Building fund to General fund (SJ) Charity Fund from General Fund Churchyard from General Fund Kids Club to General fund (SJ) Coffee morning to General fund (SJ) Coven Heath Legacy to General Fund Coven Heath Fund de-restricted General Fund to Roof fund Donation F2 to General Fund General Fund to Hall Fund Hall Asset Fund - now designated Church Maintenance to General Fund Charitable giving from General fund (SM) Mission/Outreach from General fund (SM) Total |
Unrestricted £ |
Designated £ |
Restricted £ |
Total £ |
|---|---|---|---|---|
| - | ||||
| 1,400 | (1,246) | (154) | - | |
| - | ||||
| (2,702) | 2,702 | |||
| (750) | 750 | |||
| - | ||||
| - | ||||
| 2,000 | (2,000) | |||
| - | 5,019 | (5,019) | ||
| (5,797) | 5,797 | - | ||
| 3,370 | (3,370) | - | ||
| (2,555) | 2,555 | |||
| (125,000) | 125,000 | |||
| 18 | (18) | - | ||
| (4,943) | 4,943 | - | ||
| 103 | (103) | - | ||
| (134,856) | 128,557 | 6,299 | - |
The Hall was incorrectly classified in earlier years by St James, and this has now been rectified.
Analysis of Transfer between Funds - 2019
Contingency to General fund (GS) Building fund to General fund (GS) Building fund to General fund (SJ) Kids Club to General fund (SJ) Coffee morning to General fund (SJ) Vicarage decoration to General fund (SJ) Donation F2 to Roof fund (SM) Chancel liability to roof fund (SM) Charitable giving from General fund (SM) Mission/Outreach from General fund (SM) Total
| Unrestricted £ |
Designated £ |
Restricted £ |
Total £ |
|---|---|---|---|
| 2,500 | (2,500) | - | - |
| 1,664 | (75) | (1,589) | - |
| 2,590 | - | (2,590) | - |
| 339 | (339) | - | - |
| 300 | (300) | - | - |
| 137 | - | (137) | - |
| - | (10,000) | 10,000 | - |
| - | - | - | - |
| (4,769) | - | 4,769 | - |
| (4) | - | 4 | - |
| 2,757 | (13,214) | 10,457 | - |
| gible Fixed Assets signated Cost or Valuation As at 1st Jan Additions in the Year Disposal in the Year Revaluation (if any) Value at 31st Dec |
Church Hall £ |
Church Equipment £ |
Total £ |
|---|---|---|---|
| 125,000 | - | 125,000 | |
| - | |||
| - | |||
| - | |||
| 125,000 | - | 125,000 |
7 (a) Tangible Fixed Assets
All designated
The Freehold building is the Church Hall at St Mary's, and is shown at cost (£125,000) and no depreciation is provided, as the Trustees believe that the market value is in excess of the cost.
7 (b) Fixed Asset Investments
None
8 Current Assets
8 (a) Current Asset Investments
None
8 (b) Debtors
| All unrestricted Church Loan Account Other debtors 34 |
2020 £ |
2019 £ |
|---|---|---|
| 2,000 | 2,000 | |
| 6,501 | 1,254 | |
| 8,501 | 3,254 |
8 (c) Cash at Bank and in hand - 2020
| Bank Current Account Bank Deposit Account CBF Deposit Account Petty Cash Interior Decorating Scheme |
Unrestricted £ |
Designated £ |
Restricted £ |
2020 Total £ |
2019 £ |
|---|---|---|---|---|---|
| 30,401 | 16,651 | 19,361 | 66,414 | 37,489 | |
| 2,101 | 4,005 | - | 6,107 | 8,983 | |
| - | - | 18,110 | 18,110 | 18,636 | |
| 209 | - | - | 209 | 107 | |
| - | - | 1,395 | 1,395 | 1,395 | |
| 32,712 | 20,656 | 38,866 | 92,234 | 66,610 |
Cash at Bank and in hand - 2019
| Bank Current Account Bank Deposit Account CBF Deposit Account Petty Cash Interior Decorating Scheme |
Unrestricted £ |
Designated £ |
Restricted £ |
2019 Total £ |
2018 £ |
|---|---|---|---|---|---|
| 11,670 | 13,479 | 12,341 | 37,489 | 52,307 | |
| 1,496 | 6,000 | 1,487 | 8,983 | 9,958 | |
| 557 | - | 18,079 | 18,636 | 19,982 | |
| 107 | - | - | 107 | 71 | |
| - | - | 1,395 | 1,395 | 1,460 | |
| 13,830 | 19,479 | 33,301 | 66,610 | 83,778 |
31
9 Liabilities
| All unrestricted 9 (a) Amounts falling due in one year Accounts Payable Diocesan Parish Share Diocesan Loan Other Creditors 35 9 (b) Amounts falling due after one year Diocesan Loan Deferred Parish Share 35 |
2020 £ |
2019 £ |
|---|---|---|
| 7,859 | 7,472 | |
| 1,000 | - | |
| - | - | |
| 137 | 325 | |
| 8,996 | 7,797 | |
| - | - | |
| - | - |
10 Summary of Assets by Fund - 2020
F
| Fixed Assets Investment Assets Current Assets Current Liabilities |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Total £ |
|---|---|---|---|---|
| - | 125,000 | - | 125,000 | |
| - | - | - | - | |
| 41,212 | 20,656 | 38,866 | 100,735 | |
| (8,996) | - | - | (8,996) | |
| 32,216 | 145,656 | 38,866 | 216,738 |
Summary of Assets by Fund - 2019
| Fixed Assets Investment Assets Current Assets Current Liabilities |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Total £ |
|---|---|---|---|---|
| 125,000 | - | - | 125,000 | |
| - | - | - | - | |
| 17,084 | 19,479 | 33,301 | 69,864 | |
| (1,093) | (1,370) | (5,335) | (7,797) | |
| 140,991 | 18,109 | 27,966 | 187,066 |
11 Summary of Fund Movements - 2020
| Unrestricted Fund Designated Funds Contingency work Building Charity Fund Coffee Coven Heath Donations F2 Donations F3 Specific donations Kids club Hall Hall Asset CHL Mission Restricted Funds Coven Heath Building Decoration Chancel Charitable Giving Church maintenance Churchyard Donations F4 Little angels Mission Parish social Roof Steward War Graves W Jones Total Funds |
Reserves at 1st Jan £ |
Incoming Resources £ |
Resources Expended £ |
Investment Gains/Loss es £ |
Transfers £ |
Reserves at 31st Dec £ |
|---|---|---|---|---|---|---|
| 140,991 | 135,744 | (102,534) | - | (134,856) | 39,344 | |
| - | - | |||||
| 3,832 | 367 | (1,246) | 2,953 | |||
| - | (442) | 2,702 | 2,260 | |||
| 254 | 89 | (24) | 319 | |||
| - | 5,019 | 5,019 | ||||
| 3,370 | - | (3,370) | - | |||
| - | 2,800 | (2,800) | - | |||
| 1,910 | 1,040 | 2,950 | ||||
| 291 | 291 | |||||
| (816) | 3,448 | (5,188) | 2,555 | (1) | ||
| - | 125,000 | 125,000 | ||||
| 6,000 | 5 | - | - | (2,000) | 4,005 | |
| 3,267 | (703) | (103) | 2,461 | |||
| 18,109 | 7,749 | (9,157) | - | 128,557 | 145,258 | |
| 5,019 | (5,019) | - | ||||
| 1,485 | 869 | (154) | 2,200 | |||
| 1,394 | 1,394 | |||||
| 1,436 | 11,430 | (2,824) | 10,042 | |||
| - | - | (4,943) | 4,943 | - | ||
| 313 | 140 | (1,938) | (18) | (1,503) | ||
| - | (19) | 750 | 731 | |||
| - | 1,000 | 1,000 | ||||
| 39 | - | - | - | - | 39 | |
| 5 | - | (4) | 1 | |||
| 43 | - | (42) | - | - | 1 | |
| - | - | (5,797) | 5,797 | - | ||
| 18,078 | 31 | - | - | - | 18,109 | |
| 153 | 165 | (198) | 120 | |||
| 1 | - | 1 | ||||
| 27,966 | 13,635 | (15,765) | - | 6,299 | 32,135 | |
| 187,066 | 157,128 | (127,456) | - | - | 216,737 |
Summary of Fund Movements - 2019
| Unrestricted Fund Designated Funds Contingency work Building Coffee Donations F2 Specific donations Kids club Hall CHL Mission Restricted Funds Coven Heath Building Decoration Chancel Charitable Giving Church maintenance Little angels Mission Parish social Roof Steward War Graves W Jones Total Funds |
Reserves at 1st Jan £ |
Incoming Resources £ |
Resources Expended £ |
Investment Gains/Loss es £ |
Transfers £ |
Reserves at 31st Dec £ |
|---|---|---|---|---|---|---|
| 140,991 | 138,464 | (137,857) | - | 2,757 | 144,355 | |
| 2,500 | (2,500) | - | ||||
| (343) | 4,589 | (339) | (75) | 3,832 | ||
| 50 | 613 | (109) | (300) | 254 | ||
| 18,443 | - | (5,074) | (10,000) | 3,370 | ||
| - | 2,000 | (90) | 1,910 | |||
| 588 | 200 | (158) | (339) | 291 | ||
| - | 5,856 | (6,672) | (816) | |||
| 6,000 | - | - | - | - | 6,000 | |
| 6,000 | 300 | (3,033) | 3,267 | |||
| 33,238 | 13,557 | (15,473) | - | (13,214) | 18,109 | |
| 5,073 | (54) | 5,019 | ||||
| 5,664 | (4,179) | 1,485 | ||||
| 1,469 | 62 | (137) | 1,394 | |||
| (26,868) | 28,575 | 365 | (636) | 1,436 | ||
| 217 | - | (4,985) | 4,768 | (0) | ||
| 17,591 | 180 | (4,969) | (12,488) | 314 | ||
| 39 | - | - | - | - | 39 | |
| 598 | - | (597) | 4 | 5 | ||
| 61 | - | (18) | - | - | 43 | |
| (22,666) | - | (459) | 23,125 | - | ||
| 18,044 | 34 | - | - | - | 18,078 | |
| 170 | 165 | (182) | 153 | |||
| 1 | 1 | |||||
| (607) | 29,017 | (10,901) | - | 10,457 | 27,966 | |
| 173,622 | 181,038 | (164,231) | - | - | 190,429 |
`
12 SOFA Comparatives
| SOFA Comparatives | |||||
|---|---|---|---|---|---|
| (previous year) Income and Endowments Donations and Legacies Activities for Generating Funds Income from Investments Church Activities Other Total Income Expenditure Raising Funds Church Activities Other Total Expenditure Net income/(expenditure) Net gain/(losses) on investment Net Income/(Expenditure) Transfer between Funds Net Movement in Funds |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds £ |
| 127,410 | 6,388 | 28,837 | - | 162,635 | |
| - | - | - | - | - | |
| 2,742 | 74 | - | - | 2,816 | |
| 6,597 | 7,095 | 180 | - | 13,872 | |
| 1,715 | - | - | - | 1,715 | |
| 138,464 | 13,557 | 29,017 | - | 181,038 | |
| 262 | - | 18 | - | 280 | |
| 137,595 | 15,473 | 10,883 | - | 163,951 | |
| - | - | - | - | - | |
| 137,857 | 15,473 | 10,901 | - | 164,231 | |
| 607 | (1,916) | 18,116 | - | 16,807 | |
| - | |||||
| 607 | (1,916) | 18,116 | - | 16,807 | |
| 2,757 | (13,214) | 10,457 | - | - | |
| 3,364 | (15,130) | 28,573 | - | 16,807 |
Annual Report and Financial Statements of the Parochial Church Council of Bushbury
Registered Charity number 1133845
For the year ended 31st December 2020
Independent Examiner's Report to the trustees/members of the PCC of Bushbury
Registered Charity number: 1133845
I report on the accounts for the year ended 31st December 2020 which are set out on the following pages.
Respective responsibilities of the Trustees and Independent Examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) that an independent examination is needed.
It is my responsibility
-
l to examine the accounts under section 145 of the Charities Act,
-
l to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
l to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.
Independent Examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
-
l accounting records were not kept in accordance with section 130 of the Charities Act or
-
l the accounts do not accord with the accounting records
-
l the accounts do 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 come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
04-Oct-21
Signed: …………………….……………………………………… Date: ………………………………………….. Jonathan Hill FCMA CGMA Lichfield Diocesan Board of Finance St Mary's House, The Close, Lichfield WS13 7LD
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
Statement of Financial Activities
| Incoming Resources Income and Endowments from: Donations and Legacies 2a Activities for Generating Funds 2b Income from Investments 2c Church Activities 2d Other 2e Total Resources Expended Expenditure on: Raising Funds 3a Church Activities 3b Other 3c Total Net Income/(Expenditure) before investment Net gain/(losses) on investments 7(b) & 8(a) Net Income/(Expenditure) Transfer between Funds 6 Net Movement in Funds Total Funds brought forward 11 Total Funds carried forward |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds 2019 £ |
Total Funds 2018 £ |
|
|---|---|---|---|---|---|---|---|
| *see note 12 for full comparatives |
|||||||
| 117,956 | 4,949 | 13,547 | - | 136,452 | 162,635 | ||
| - | - | - | - | - | - | ||
| 13,053 | - | 48 | - | 13,102 | 2,816 | ||
| 3,586 | 2,800 | 40 | - | 6,426 | 13,872 | ||
| 1,148 | - | - | - | 1,148 | 1,715 | ||
| 135,744 | 7,749 | 13,635 | - | 157,128 | 181,038 | ||
| 139 | - | 40 | - | 179 | 280 | ||
| 102,395 | 9,156 | 15,726 | - | 127,277 | 163,951 | ||
| - | - | - | - | - | - | ||
| 102,534 | 9,156 | 15,766 | - | 127,456 | 164,231 | ||
| 33,209 | (1,407) | (2,130) | - | 29,672 | 16,807 | ||
| - | - | ||||||
| 33,209 | (1,407) | (2,130) | - | 29,672 | 16,807 | ||
| (134,856) | 128,557 | 6,299 | - | ||||
| (101,647) | 127,150 | 4,169 | - | 29,672 | 16,807 | ||
| 140,991 | 18,109 | 27,966 | - | 187,066 | 170,259 | ||
| 39,344 | 145,259 | 32,135 | - | 216,738 | 187,066 |
The PCC of Bushbury Financial Statements for the Year Ended 31st December 2020
Balance Sheet
| Fixed Assets Tangible Assets 7(a) Investment Assets 7(b) Total Fixed Assets Current Assets Current Investments 8(a) Debtors and prepayments 8(b) Cash at bank and in hand 8(c) Total Current Assets Current Liabilities - due within 1 year Creditors and accruals 9(a) Diocesan Parish Share Diocesan Loan Total Current Liabilities Net Current Assets/(Liabilties) Liabilities due after one year 9(b) Creditors Deferred Parish Share Diocesan Loan Total Liabilites due after one year Total Net Assets/(Liabilities) Funds of the PCC Unrestricted Funds General Fund Designated Funds Restricted Funds Endowment Funds Total Funds |
Total 2020 £ |
Total 2019 £ |
|
|---|---|---|---|
| 125,000 | 125,000 | ||
| - | - | ||
| 125,000 | 125,000 | ||
| - | - | ||
| 8,501 | 3,254 | ||
| 92,234 | 66,610 | ||
| 100,735 | 69,863 | ||
| 8,996 | 7,797 | ||
| - | |||
| - | |||
| 8,996 | 7,797 | ||
| 91,738 | 62,066 | ||
| - | - | ||
| - | - | ||
| 216,738 | 187,066 | ||
| Total 2020 £ 39,344 145,259 32,135 - 216,738 |
|||
| Total 2020 £ |
Total 2019 £ |
||
| 39,344 | 140,991 | ||
| 145,259 | 18,109 | ||
| 32,135 | 27,966 | ||
| - | - | ||
| 216,738 | 187,066 |
Approved by the Parochial Church Council on …......................2021 and signed on its behalf by:
Signature: ………………………………...……………
Name: …................................................................ (PCC Chairman)
The notes on the following pages form part of these accounts
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
Accounting Policies
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102).
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
There may be minor discrepancies in the totals as the pence are not being shown.
Cashflow Statement
The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.
Going Concern
There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern
Post Balance Sheet Event
The worldwide outbreak of the COVID-19 virus represents a significant event since the end of the financial year. The Charity has reviewed its cash flow forecasts and considered the impact on going concern, concluding that the going concern basis remains an appropriate basis of preparation for these financial statements given the likely cash flow impact of operations for 12 months from the date of signing this report.
Accounting Estimates and Prior Year Errors
No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period.
Description of Funds
Unrestricted funds are income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its "free reserves" as disclosed in the trustees' annual report.
Restricted funds comprise of two elements :-
a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest
Accounting Policies continued
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. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Endowment funds are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.
Income
Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. 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.
Expenditure
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.
Governance and Support Costs
Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage.
Fixed Assets
Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.
No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial.
Other tangible fixed assets are valued at cost. The depreciation rates and methods used are disclosed in the notes to the Accounts.
Accounting Policies continued
Investments
Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments.
Debtors
Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received.
Creditors and Accruals
Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date.
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
| INCOME AND ENDOWMENTS 2 Donations and Legacies Voluntary Income 1 Tax efficient planned giving 2a 3 Collections at services 4 All other giving and voluntary receipts including special appeals 6 Gift Aid Recoverable 7 Legacies 8 Grants (recurring and one-off) Charitable Activities Activities for Generating Funds 2b 9 Summer Fete 9 Christmas Fair 9 Other Fundraising Activities Finance Form Box Number |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds 2019 £ |
Total Funds 2019 £ |
|
|---|---|---|---|---|---|---|---|
| 79,957 | 840 | - | 80,797 | 74,580 | |||
| 3,826 | - | 12 | - | 3,838 | 11,665 | ||
| 14,542 | 4,949 | 1,100 | - | 20,591 | 25,906 | ||
| 19,631 | - | - | - | 19,631 | 21,682 | ||
| - | - | - | - | - | - | ||
| - | - | 11,595 | - | 11,595 | 28,802 | ||
| 117,956 | 4,949 | 13,547 | - | 136,452 | 162,635 | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - |
INCOME AND ENDOWMENTS continued
| Income from Investments 2c 10 Rent from Land or Buildings 10 Bank Interest Income from Church Activities 2d 11 Statutory Fees (retained by PCC) 12 Church Hall Hire 12 Coffee Mornings 12 Bookstall 12 Parish Magazine 12 Other trading activites Other Income 2e 13 Other A Total Income |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds 2019 £ |
Total Funds 2019 £ |
|
|---|---|---|---|---|---|---|---|
| 13,000 | - | - | - | 13,000 | 2,625 | ||
| 53 | 48 | - | 102 | 191 | |||
| 13,053 | - | 48 | - | 13,102 | 2,816 | ||
| 510 | - | 40 | - | 550 | 1,070 | ||
| 2,985 | 2,800 | - | - | 5,785 | 12,802 | ||
| 92 | - | - | - | 92 | - | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - | ||
| - | - | - | - | - | - | ||
| 3,586 | 2,800 | 40 | - | 6,426 | 13,872 | ||
| 1,148 | - | - | - | 1,148 | 1,715 | ||
| 1,148 | - | - | - | 1,148 | 1,715 | ||
| 135,744 | 7,749 | 13,635 | - | 157,128 | 181,038 |
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
| EXPENDITURE 3 Raising Funds 3a Costs of Generating Funds 17 Stewardship Costs 17 Costs of Fetes & Other Events 17 Coffee Morning Costs Charitable Activities 3b Church Activites 18 Mission Giving and Donations 19 Diocesan Parish Share Parish Share Support - 2020 20 Salaries and Wages 21 Clergy and Staff Expenses Church Expenses 22 Church Expenses(Mission and Evangelism) 23 Church Running Expenses(incl Governance) 24 Church Utility Bills 25 Cost of Trading (Magazine, bookstall etc) 25 Church Hall Running Costs Major Capital Expenditure 27 Major Repairs to the Church 28 Major Repairs to Church Hall 29 New Building Work 99 Other Expenditure 3c Other C Total Expenditure Finance Form Box Number |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds 2019 £ |
Total Funds 2019 £ |
|---|---|---|---|---|---|---|
| 139 | - | - | - | 139 | - | |
| - | 40 | - | 40 | 280 | ||
| - | - | - | - | - | - | |
| 139 | - | 40 | - | 179 | 280 | |
| 3,858 | 3,266 | 4,943 | - | 12,067 | 7,067 | |
| 72,721 | - | - | - | 72,721 | 70,279 | |
| (9,090) | (9,090) | - | ||||
| 3,069 | - | - | - | 3,069 | 5,384 | |
| 364 | - | - | - | 364 | 999 | |
| 378 | 703 | 4 | - | 1,085 | 4,055 | |
| 22,906 | 323 | 2,156 | - | 25,385 | 36,289 | |
| 8,184 | - | 8,184 | 11,936 | |||
| 6 | 4,864 | - | - | 4,870 | - | |
| - | - | - | 22,462 | |||
| - | 8,622 | - | 8,622 | 5,480 | ||
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| 102,395 | 9,156 | 15,726 | - | 127,277 | 163,951 | |
| - | - | - | - | - | - | |
| - | - | - | - | - | - | |
| 102,534 | 9,156 | 15,766 | - | 127,456 | 164,231 |
The PCC of Bushbury
Financial Statements for the Year Ended 31st December 2020
4 Allocation of Support Costs
Support costs comprise Trustee Training and Governance Costs etc. Due to the nature of the financial activities of the PCC, these would be allocated across Charitable Expenditure which comprises the majority of its expenditure and as such are automatically charged there.
5 (a) Staff Costs
| Wages & Salaries Average number of employees |
2020 | 2019 |
|---|---|---|
| £3,069 | £5,384 | |
During the year the PCC employed 2 administrative officers, and 3 cleaners, and no payments were large enough to attract social security costs.
There were no employee benefits to key management personnel in the previous or current year. The largest paid person received £1,737 during the year.
5 (b) Related Parties
2 Trustees have been reimbursed £364 (2019 £999) for travel and phone expenses incurred during the year.
No other expenses were paid to any other PCC member, persons closely connected to them or related parties.
Donations from related parties (PCC members) totalled £5,736 (2019 £5,480).
5 (c) Fees for the examination of the accounts
| Independent Examiner's fees | 2020 | 2019 |
|---|---|---|
| £150 | £150 | |
6 Analysis of Transfer between Funds - 2020
| Contingency to General fund (GS) Building fund to General fund (GS) Building fund to General fund (SJ) Charity Fund from General Fund Churchyard from General Fund Kids Club to General fund (SJ) Coffee morning to General fund (SJ) Coven Heath Legacy to General Fund Coven Heath Fund de-restricted General Fund to Roof fund Donation F2 to General Fund General Fund to Hall Fund Hall Asset Fund - now designated Church Maintenance to General Fund Charitable giving from General fund (SM) Mission/Outreach from General fund (SM) Total |
Unrestricted £ |
Designated £ |
Restricted £ |
Total £ |
|---|---|---|---|---|
| - | ||||
| 1,400 | (1,246) | (154) | - | |
| - | ||||
| (2,702) | 2,702 | |||
| (750) | 750 | |||
| - | ||||
| - | ||||
| 2,000 | (2,000) | |||
| - | 5,019 | (5,019) | ||
| (5,797) | 5,797 | - | ||
| 3,370 | (3,370) | - | ||
| (2,555) | 2,555 | |||
| (125,000) | 125,000 | |||
| 18 | (18) | - | ||
| (4,943) | 4,943 | - | ||
| 103 | (103) | - | ||
| (134,856) | 128,557 | 6,299 | - |
The Hall was incorrectly classified in earlier years by St James, and this has now been rectified.
Analysis of Transfer between Funds - 2019
Contingency to General fund (GS) Building fund to General fund (GS) Building fund to General fund (SJ) Kids Club to General fund (SJ) Coffee morning to General fund (SJ) Vicarage decoration to General fund (SJ) Donation F2 to Roof fund (SM) Chancel liability to roof fund (SM) Charitable giving from General fund (SM) Mission/Outreach from General fund (SM) Total
| Unrestricted £ |
Designated £ |
Restricted £ |
Total £ |
|---|---|---|---|
| 2,500 | (2,500) | - | - |
| 1,664 | (75) | (1,589) | - |
| 2,590 | - | (2,590) | - |
| 339 | (339) | - | - |
| 300 | (300) | - | - |
| 137 | - | (137) | - |
| - | (10,000) | 10,000 | - |
| - | - | - | - |
| (4,769) | - | 4,769 | - |
| (4) | - | 4 | - |
| 2,757 | (13,214) | 10,457 | - |
| gible Fixed Assets signated Cost or Valuation As at 1st Jan Additions in the Year Disposal in the Year Revaluation (if any) Value at 31st Dec |
Church Hall £ |
Church Equipment £ |
Total £ |
|---|---|---|---|
| 125,000 | - | 125,000 | |
| - | |||
| - | |||
| - | |||
| 125,000 | - | 125,000 |
7 (a) Tangible Fixed Assets
All designated
The Freehold building is the Church Hall at St Mary's, and is shown at cost (£125,000) and no depreciation is provided, as the Trustees believe that the market value is in excess of the cost.
7 (b) Fixed Asset Investments
None
8 Current Assets
8 (a) Current Asset Investments
None
8 (b) Debtors
| All unrestricted Church Loan Account Other debtors 34 |
2020 £ |
2019 £ |
|---|---|---|
| 2,000 | 2,000 | |
| 6,501 | 1,254 | |
| 8,501 | 3,254 |
8 (c) Cash at Bank and in hand - 2020
| Bank Current Account Bank Deposit Account CBF Deposit Account Petty Cash Interior Decorating Scheme |
Unrestricted £ |
Designated £ |
Restricted £ |
2020 Total £ |
2019 £ |
|---|---|---|---|---|---|
| 30,401 | 16,651 | 19,361 | 66,414 | 37,489 | |
| 2,101 | 4,005 | - | 6,107 | 8,983 | |
| - | - | 18,110 | 18,110 | 18,636 | |
| 209 | - | - | 209 | 107 | |
| - | - | 1,395 | 1,395 | 1,395 | |
| 32,712 | 20,656 | 38,866 | 92,234 | 66,610 |
Cash at Bank and in hand - 2019
| Bank Current Account Bank Deposit Account CBF Deposit Account Petty Cash Interior Decorating Scheme |
Unrestricted £ |
Designated £ |
Restricted £ |
2019 Total £ |
2018 £ |
|---|---|---|---|---|---|
| 11,670 | 13,479 | 12,341 | 37,489 | 52,307 | |
| 1,496 | 6,000 | 1,487 | 8,983 | 9,958 | |
| 557 | - | 18,079 | 18,636 | 19,982 | |
| 107 | - | - | 107 | 71 | |
| - | - | 1,395 | 1,395 | 1,460 | |
| 13,830 | 19,479 | 33,301 | 66,610 | 83,778 |
31
9 Liabilities
| All unrestricted 9 (a) Amounts falling due in one year Accounts Payable Diocesan Parish Share Diocesan Loan Other Creditors 35 9 (b) Amounts falling due after one year Diocesan Loan Deferred Parish Share 35 |
2020 £ |
2019 £ |
|---|---|---|
| 7,859 | 7,472 | |
| 1,000 | - | |
| - | - | |
| 137 | 325 | |
| 8,996 | 7,797 | |
| - | - | |
| - | - |
10 Summary of Assets by Fund - 2020
F
| Fixed Assets Investment Assets Current Assets Current Liabilities |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Total £ |
|---|---|---|---|---|
| - | 125,000 | - | 125,000 | |
| - | - | - | - | |
| 41,212 | 20,656 | 38,866 | 100,735 | |
| (8,996) | - | - | (8,996) | |
| 32,216 | 145,656 | 38,866 | 216,738 |
Summary of Assets by Fund - 2019
| Fixed Assets Investment Assets Current Assets Current Liabilities |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Total £ |
|---|---|---|---|---|
| 125,000 | - | - | 125,000 | |
| - | - | - | - | |
| 17,084 | 19,479 | 33,301 | 69,864 | |
| (1,093) | (1,370) | (5,335) | (7,797) | |
| 140,991 | 18,109 | 27,966 | 187,066 |
11 Summary of Fund Movements - 2020
| Unrestricted Fund Designated Funds Contingency work Building Charity Fund Coffee Coven Heath Donations F2 Donations F3 Specific donations Kids club Hall Hall Asset CHL Mission Restricted Funds Coven Heath Building Decoration Chancel Charitable Giving Church maintenance Churchyard Donations F4 Little angels Mission Parish social Roof Steward War Graves W Jones Total Funds |
Reserves at 1st Jan £ |
Incoming Resources £ |
Resources Expended £ |
Investment Gains/Loss es £ |
Transfers £ |
Reserves at 31st Dec £ |
|---|---|---|---|---|---|---|
| 140,991 | 135,744 | (102,534) | - | (134,856) | 39,344 | |
| - | - | |||||
| 3,832 | 367 | (1,246) | 2,953 | |||
| - | (442) | 2,702 | 2,260 | |||
| 254 | 89 | (24) | 319 | |||
| - | 5,019 | 5,019 | ||||
| 3,370 | - | (3,370) | - | |||
| - | 2,800 | (2,800) | - | |||
| 1,910 | 1,040 | 2,950 | ||||
| 291 | 291 | |||||
| (816) | 3,448 | (5,188) | 2,555 | (1) | ||
| - | 125,000 | 125,000 | ||||
| 6,000 | 5 | - | - | (2,000) | 4,005 | |
| 3,267 | (703) | (103) | 2,461 | |||
| 18,109 | 7,749 | (9,157) | - | 128,557 | 145,258 | |
| 5,019 | (5,019) | - | ||||
| 1,485 | 869 | (154) | 2,200 | |||
| 1,394 | 1,394 | |||||
| 1,436 | 11,430 | (2,824) | 10,042 | |||
| - | - | (4,943) | 4,943 | - | ||
| 313 | 140 | (1,938) | (18) | (1,503) | ||
| - | (19) | 750 | 731 | |||
| - | 1,000 | 1,000 | ||||
| 39 | - | - | - | - | 39 | |
| 5 | - | (4) | 1 | |||
| 43 | - | (42) | - | - | 1 | |
| - | - | (5,797) | 5,797 | - | ||
| 18,078 | 31 | - | - | - | 18,109 | |
| 153 | 165 | (198) | 120 | |||
| 1 | - | 1 | ||||
| 27,966 | 13,635 | (15,765) | - | 6,299 | 32,135 | |
| 187,066 | 157,128 | (127,456) | - | - | 216,737 |
Summary of Fund Movements - 2019
| Unrestricted Fund Designated Funds Contingency work Building Coffee Donations F2 Specific donations Kids club Hall CHL Mission Restricted Funds Coven Heath Building Decoration Chancel Charitable Giving Church maintenance Little angels Mission Parish social Roof Steward War Graves W Jones Total Funds |
Reserves at 1st Jan £ |
Incoming Resources £ |
Resources Expended £ |
Investment Gains/Loss es £ |
Transfers £ |
Reserves at 31st Dec £ |
|---|---|---|---|---|---|---|
| 140,991 | 138,464 | (137,857) | - | 2,757 | 144,355 | |
| 2,500 | (2,500) | - | ||||
| (343) | 4,589 | (339) | (75) | 3,832 | ||
| 50 | 613 | (109) | (300) | 254 | ||
| 18,443 | - | (5,074) | (10,000) | 3,370 | ||
| - | 2,000 | (90) | 1,910 | |||
| 588 | 200 | (158) | (339) | 291 | ||
| - | 5,856 | (6,672) | (816) | |||
| 6,000 | - | - | - | - | 6,000 | |
| 6,000 | 300 | (3,033) | 3,267 | |||
| 33,238 | 13,557 | (15,473) | - | (13,214) | 18,109 | |
| 5,073 | (54) | 5,019 | ||||
| 5,664 | (4,179) | 1,485 | ||||
| 1,469 | 62 | (137) | 1,394 | |||
| (26,868) | 28,575 | 365 | (636) | 1,436 | ||
| 217 | - | (4,985) | 4,768 | (0) | ||
| 17,591 | 180 | (4,969) | (12,488) | 314 | ||
| 39 | - | - | - | - | 39 | |
| 598 | - | (597) | 4 | 5 | ||
| 61 | - | (18) | - | - | 43 | |
| (22,666) | - | (459) | 23,125 | - | ||
| 18,044 | 34 | - | - | - | 18,078 | |
| 170 | 165 | (182) | 153 | |||
| 1 | 1 | |||||
| (607) | 29,017 | (10,901) | - | 10,457 | 27,966 | |
| 173,622 | 181,038 | (164,231) | - | - | 190,429 |
`
12 SOFA Comparatives
| SOFA Comparatives | |||||
|---|---|---|---|---|---|
| (previous year) Income and Endowments Donations and Legacies Activities for Generating Funds Income from Investments Church Activities Other Total Income Expenditure Raising Funds Church Activities Other Total Expenditure Net income/(expenditure) Net gain/(losses) on investment Net Income/(Expenditure) Transfer between Funds Net Movement in Funds |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total Funds £ |
| 127,410 | 6,388 | 28,837 | - | 162,635 | |
| - | - | - | - | - | |
| 2,742 | 74 | - | - | 2,816 | |
| 6,597 | 7,095 | 180 | - | 13,872 | |
| 1,715 | - | - | - | 1,715 | |
| 138,464 | 13,557 | 29,017 | - | 181,038 | |
| 262 | - | 18 | - | 280 | |
| 137,595 | 15,473 | 10,883 | - | 163,951 | |
| - | - | - | - | - | |
| 137,857 | 15,473 | 10,901 | - | 164,231 | |
| 607 | (1,916) | 18,116 | - | 16,807 | |
| - | |||||
| 607 | (1,916) | 18,116 | - | 16,807 | |
| 2,757 | (13,214) | 10,457 | - | - | |
| 3,364 | (15,130) | 28,573 | - | 16,807 |