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2020-12-31-accounts

St Cuthbert North Meols

A member of the North Meols Team since 1st December 2003.

Registered Charity No. 1133850

A Parish situated in Churchtown, Southport, Merseyside and a member of the Diocese of Liverpool.

Annual Report of the proceedings of the Parochial Church Council Balance Sheet and Statement of Financial Activities for the year ended 31st December 2020

Team Vicar

Team Rector

Reverend Rebecca Clarke, The Rectory, 20 Moss Lane, Southport PR9 7QR

Accountants

Mayfair Associates, 21a Hoghton Street, Southport PR9 ONS

Independent Examiner

Mr Robert Corbett, 40 New Lane, Southport PR9 8LH

Gift Aid Secretary

Mrs Susan Greer

Bankers

Natwest, 130 Lord Street, Southport PR9 OAE Caf Bank Ltd, 25 Kings Hill Ave, Kings Hill, West Malling, Kent ME19 4JQ

Quinquennial Architect

Mr David Chapman, NJSR Chartered Architects LLP, 59 Hoghton Street, Southport PR9 OPG

Contents

PCC Report .............................................................................................. 1 - 4 Independent Examiner’s Report.................................................................. 5 Balance Sheet .............................................................................................. 6 Statement of Financial Activities ................................................................ 7 Notes to the Financial Statements ....................................................... 8 - 12

Parochial Church Council of St Cuthbert North Meols Annual report for the year ended 31st December 2020 Administrative information

St Cuthbert’s Church is situated in Botanic Road, Churchtown, Southport. It is part of the Diocese of Liverpool within the Church of England. Since 2003, St Cuthbert’s has been part of the North Meols Team Ministry comprising the three parishes of St Cuthbert in North Meols, St Stephen in Banks, and St John in Crossens. The correspondence address is :

Parish Hall Office, Botanic Road, Churchtown, Southport PR9 7NA

The Parochial Church Council (PCC) is a charity. The registration is listed as ‘The Parochial Church Council of the Ecclesiastical Parish of St Cuthbert, North Meols.’and the registered number 1133850.

The following members have served during the year :

Chairman, Rector Reverend Rebecca Clarke Vice-Chairman Mr R Abrams Team Rector Reverend Rebecca Clarke Reader (ex-officio) Mrs B Jagger Mr R Abrams Wardens Mr M Clarke Mrs A Evans ** Mr P Bate Secretary (appointed, not elected) Mrs D Judge Parish Clerk (appointed, not elected) Mrs D Judge Treasurer – link with Diocese Link with Accountant Gift Aid Secretary Mrs S Greer Deanery Synod Representatives Mrs A Hadfield Mrs B Jagger Mr R Abrams

and

Mr David Coates Mr Paul Jones Dr Keith Hamnett ** Mrs Cath Howard Mrs Dorothy Cotterall Mrs Janet Christian Mrs Carol Hardman Mrs Jayne Finch Mrs Irene Evans Mrs Eileen Kilner Mrs Sue Dixon

1

Structure, governance and management

The members of the PCC are either ex-officio or, in accordance with the Church Representation Rules, elected at the Annual Parochial Church Meeting. In 2020 it was held on 25th October.

For the purposes of all financial, accounting, legal and administrative purposes and transactions, the PCC is legally deemed to be, and acts as, a corporate body.

‘The Parochial Church Council (PCC) operates under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules and The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity currently excepted from registration with the Charity Commission’. ‘The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956. When planning our objectives for the year, the PCC gave consideration to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion’.

The PCC is the main governing body of the Church and operates with the assistance of a Standing Committee. There are no other official sub-committees of the PCC. Working parties are established to plan for a specific project such as Worship Committee. Other groups/committees work on a more continuous basis, for example, Protection for All, Rose Queen and Summer Fair and the Hall (maintenance and management) Committees. These may include members of the Church who are not on the PCC. The PCC sets the policies under which these groups and committees work. The recommendations of the Standing Committee and the working committees and groups are put before the PCC for approval and ratification. The PCC requires reports from each of the groups which are included in the Report on Activities, Groups and Organisations presented at the Annual Parochial Church Meeting.

Objectives and activities

It is the principal objective of the PCC to co-operate with the clergy of the North Meols Team Ministry in promoting, in the Parish of North Meols, the whole pastoral, evangelical, social and ecumenical mission of the Church. There are 3 clergy members in the North Meols Team: the Team Rector, Rev’d Rebecca Clarke, Rev’d Chris Gregory and Rev’d Stewart McTaggart.

Achievements and performance

On the 31st December 2020, there were 101 persons on the electoral roll.

The average attendances (16+) at the Church services on a Sunday over the last nine years are:

----- Start of picture text -----
2020 2019 2018 2017 2016 2015 2014 2013 2012
----- End of picture text -----*

2020* 2019 2018 2017 2016 2015 2014 2013 2012
8.30am 16 16 16 16 15 16 18 18 20
10.00am 0 5 22 25 25 19 20 0 0
11.00am 52 72 69 59 61 69 75 70 83
6.30pm 15 25 29 22 26 25 24 24 24
Total 83 113 136 122 127 129 137 112 127

*2020 was the year of covid pandemic and Church was closed due to lockdowns.

There is also a service of Holy Communion at 10.30am every Wednesday morning.

Every month communion is taken to the residents of the nursing home in the Parish and to people’s homes.

Baptisms

The figures given above do not include the families and friends who were welcomed at the monthly Services of Baptism, during which 3 baptisms took place in 2020 (20 in 2019). All the families demonstrated a connection with St Cuthbert’s and baptism was, therefore, agreed for pastoral reasons.

Confirmations

There were 0 confirmations in 2020 (2 in 2019).

Weddings

2 weddings took place during 2020 (13 in 2019). All the couples demonstrated a qualifying connection with St Cuthbert’s.

2

Funerals

9 (24) funerals or memorial services were held in Church. There were 3 (10) burials in the Churchyard and 16 (22) interments of cremated remains. (The equivalent figures for 2019 are in brackets.) In addition,14 (10) funeral services were held in their entirety at the Crematorium.

Review of the year

The PCC met on 1 occasion in 2020. The Standing Committee met between PCC meetings.

This report deals with the projects carried forward from 2019 and new initiatives started in 2020.

Due to the coronavirus pandemic St Cuthbert’s Church was closed during the national lockdown and at other times during 2020 as advised, services apart from funerals were not able to take place. No ‘new’ services/ projects were implemented during 2020.

The Churchyard

George Wilson was appointed Gardener in May 2014. He has looked after the graveyard during 2020 with the grass being cut on a regular basis.

Policies

Policies, such as Health and Safety, and particularly Protection for All, are kept under regular review.

Reports

Reports were received from the Deanery Synod, and the Deanery Pastoral Committee

2021

During 2021, it is the intention of the Rector, PCC, with other members of the congregation, to:

n Re-establish St Cuthbert’s as a place of Christian witness and outreach, post the coronavirus pandemic

More information can be found in the report on Church Activities and Groups, published separately.

3

Financial review

In 2020 a large proportion of our income was received through tax efficient giving schemes; thus, collections of £39,104, a decrease of £7,781 on 2019 were enhanced by £11,415 Gift Aid from HM Revenue & Customs. We also raised £3,120 from fundraising events and £7,600 from hall letting fees, both significantly lower than 2019 due to the coronavirus pandemic.

Overall in 2020 our total funds reduced by £40,722, being mainly due to the coronavirus pandemic and the fact that our running costs exceed our income. Therefore, we have to be mindful that we are relying heavily on our reserves and endeavour to make cost savings where possible.

Reserves Policy

The PCC aims to maintain general reserves at such a level that working capital is maintained at a level equivalent to approximately at least two months general fund expenditure.

4

St Cuthbert North Meols Independent Examiner’s Report to the PCC

I have conducted an independent examination of the financial statements of the Parochial Church Council of St Cuthbert, North Meols for the year ended 31st December 2020.

Respective responsibilities of Trustees and Examiner

As members of the PCC, you are responsible for the preparation of the financial statements. The PCC members consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.

It is my responsibility to:

Basis of the Independent Examiner’s Report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC 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 PCC 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 give me cause to believe that in, any material respect:

Mr R Corbett 40 New Lane Southport PR9 8LH

Signed: Dated:

5

St Cuthbert North Meols Balance Sheet as at 31st December 2020

2020 2019
Fixed assets
200: Church Hall 200,000 200,000
205: Depreciation (199,999) (199,999)
Total Fixed assets 1 1
Current assets
300: Stock of resaleable items 193 199
501: Skipton Community Saver 500 500
502: Julian Hodge Bank Ltd 90 day notice acco 78,182
505: CBF fxed interest securities 19,663 10,502
507: Churchyard bank account 1,693 3,656
508: Unilever plc shares 76,069 75,350
600: Bank current account 16,189 20,284
601: Bank capital reserve account 49,872 12,031
603: Cash in hand 131 123
604: Associated groups 398 750
606: CAF current account 1,867 617
607: CAF Gold 10 10
Z05: Accounts Receivable 3,536 6,491
Total Current assets 170,126 208,702
Liabilities
Accounts Payable 6,906 4,760
Total Liabilities 6,906 4,760
Net Asset surplus (defcit) 163,220 203,943
Reserves
Excess / (defcit) to date (41,872) (28,421)
Starting balances 203,943 227,947
Other gains/(losses) 1,149 4,417
Total Reserves 163,220 203,943
Represented by Funds
Unrestricted 141,216 180,056
Designated 22,003 22,134
Restricted - 1,752
Approved by the PCC at its Total 163,220 203,943
meeting on28 March 2021

There may be minor discrepancies in the totals if the pence are not being shown.

6

St Cuthbert North Meols Statement of Financial Activities for the period from 1st January 2020 to 31st December 2020

Income and endowments from:
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
Total income
Expenditure on:
Raising funds
Expenditure on charitable activities
Other expenditure
Total expenditure
Excess / (Defcit)
Gains / losses on investment assets
Net income/(expenditure)
resources before transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Designated
Restricted
Endowment
Total
Prior year
funds
funds
funds
funds
funds
total funds
52,642



52,642
72,447
17,657
18,834
313

36,805
60,644
10,720



10,720
21,571
3,486



3,486
4,310
2,253



2,253
86,762
18,834
313

105,909
158,974
16,422
21,773


38,195
51,640
79,385
1,394
313

81,093
97,781
17,498
10,994


28,492
37,974
113,306
34,162
313

147,781
187,395
(26,544)
(15,328)

-
(41,872)
(28,421)
1,149



1,149
4,417
(25,395)
(15,327)


(40,722)
(24,003)
1,753
15,196


16,951
8,544
(15,197)

(1,753)

(16,951)
(8,544)
(38,839)
(130)
(1,752)

(40,722)
(24,003)
180,056
22,134
1,752

203,943
227,947
141,216
22,003


163,220
203,943

There may be minor discrepancies in the totals if the pence are not being shown.

7

St Cuthbert North Meols Notes to the Financial Statements Year ended 31st December 2020

n Accounting Policies

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2015, SORP(FRS102), as amended by Update Bulletin 1, effective 1 January 2016, and the Financial Reporting Standard applicable in the UK and Republic of Ireland, FRS 102, published September 2015.

The financial statements have been prepared under the Charities Act 2011 and the 2008 accounting and reporting regulations made thereunder, based on the current version of the Charities SORP (SORP(FRS102), as disclosed above.

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

n Volunteers Policy

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

n Incoming Resources

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under gift aid is recognised only when received. Income tax recoverable on gift aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due is quantifiable and its ultimate receipt by the PCC is probable. Funds raised by the Christmas fair, Rose Queen and similar events are accounted for gross. Sales of books and magazines from the church bookstall are accounted for gross.

Other income

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

Income from investments

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

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

8

n Resources Expended

Grants

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

Activities directly relating to the work of the Church

The diocesan parish share is accounted for when paid. Any parish share unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.

n Fixed assets

Consecrated property and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2)(a) 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 accounted for as inalienable property unless consecrated. They are listed in the Church’s inventory which can be inspected (at any reasonable time). For inalienable property acquired prior to 2002) there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2003 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over 4 years) on a straight-line basis.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 January 2003 is written off.

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

n Investments

Investments are valued at market value at 31 December.

n Current assets

Stocks

Stock of resalable items is valued at sale price less 33.33%.

Debtors

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

n Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts 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.

9

St Cuthbert North Meols Notes to the Financial Statements (continued) Year ended 31st December 2020

Income and endowments
Donations and legacies
001 - Collections
002 - Income tax refund Gif Aid
003 - Donations
019 - Legacies
Donations and legacies Totals
Income from charitable activities
007 - Church fees
008 - Sundry income
011 - Kitchen income
012 - Parish ofice income
013 - Churchyard income - fees
014 - Charitable collections & gifs
015 - Souvenir sales
017 - Flower income
020 - Associated groups - income
Income from charitable
activities Totals
Other trading activities
004 - Fundraising events
006 - Hall income - letting fees
Other trading activities Totals
Investments
005 - Income on investments
Investments Totals
Other income
016 - Covid JRS grant
Other income Totals
Income and endowments
Grand Totals
Total
Total
Unrestricted
Designated
Restricted
Endowment
This year
Last year
39,104



39,104
46,885
11,415



11,415
10,860
2,123



2,123
4,701





10,000
52,642



52,642
72,447
9,720



9,720
13,183
9



9


165


165
871
7,904



7,904
7,992

17,570


17,570
33,112


313

313
2,720
23



23
248

559


559
1,083

538


538
1,433
17,657
18,834
313

36,805
60,644
3,120



3,120
9,937
7,600



7,600
11,633
10,720



10,720
21,571
3,486



3,486
4,310
3,486



3,486
4,310
2,253



2,253
2,253



2,253
86,762
18,834
313

105,909
158,974

There may be minor discrepancies in the totals if the pence are not being shown.

10

St Cuthbert North Meols Notes to the Financial Statements (continued) Year ended 31st December 2020

Expenditure
Raising funds
106 - Relief clergy
107 - Upkeep of services
108 - Organist & choir
116 - Hall expenses
119 - Churchyard payments
126 - Souvenir purchases
127 - Fundraising costs
Raising funds Totals
Expenditure on charitable activities
101 - Parish Share
117 - Kitchen expenses
118 - Parish ofice expenses
121 - Gifs paid to charities
122 - Associated groups - expenses
128 - Flower expenses
135 - Hall redevelopment expenses
Expenditure on charitable
activities Total
Other expenditure
102 - Rector’s expenses
103 - Rectory costs
109 - Organ & piano
110 - Church repairs & maintenance
111 - Insurance
112 - Gas, electricity & water
113 - Bank charges
115 - Postage, printing & stationery
120 - Repairs in churchyard
124 - Sundries
125 - Legal & professional
Other expenditure Totals
Expenditure Grand Totals
Total
Total
Unrestricted
Designated
Restricted
Endowment
This year
Last year






924



924
1,859
3,968



3,968
5,387
10,110



10,110
10,221

21,773


21,773
31,571






1,419



1,419
2,600
16,422
21,773


38,195
51,640
69,285



69,285
78,952

42


42
818
10,099



10,099
10,705


313

313
2,720

890


890
1,523

461


461
966





2,095
79,385
1,394
313

81,093
97,781
443



443
203
2,061



2,061
1,804
797



797
793
1,021



1,021
12,348
5,565



5,565
5,449
4,171



4,171
4,332
60



60
65





7

10,994


10,994
10,085
277



277
25
3,100



3,100
2,857
17,498
10,994


28,492
37,974
113,306
34,162
313

147,781
187,395

There may be minor discrepancies in the totals if the pence are not being shown.

11

St Cuthbert North Meols Notes to the Financial Statements (continued) Year ended 31st December 2020

Collections
Planned Giving:
Standing Orders
Parish Giving Scheme
Envelope Scheme
Loose Collections (incl Weddings, Baptisms etc)
Staf costs
Wages and salaries
Social security costs
Pension costs
2020
2019
£
£
20,799
22,845
16,811
16,055
1,328
2,387
166
5,598
39,104
46,885
20,838
22,660
0.00
0.00
0.00
0.00
20,838
22,660

The average number of employees during the year was 3 (2019 - 3) with all employee time involved in providing either support to the governance of the charity or support services to the charitable activities.

Trustee payment disclosures

No trustees received any payment, other than clergy. All reimbursements to trustees were for out-of-pocket expenses. Total value of trustee donations in the year was £11,179. (2019 - £10,866).

Short term investments

Short term investments
11,625 shares CBF fxed interest securities (2019 - 6,425 shares)
Historical cost 10,656 10,656
Additions 8,730 -
Total cost 19,386 10,656
Market value 19,664 10,502
Analysis of net assets by fund Unrestricted Restricted Total
funds funds
£ £ £
Fixed assets 1 - 1
Current assets 170,126 - 170,126
Current liabilities (6,906) - (6,906)
Fund balance 163,220 - 163,220
Summary statement of funds B/fwd Incoming Outgoing Transfers Gains & Fund Bal
Resources Resources Losses C/fwd
Unrestricted - General fund 180,056 86,762 113,306 (13,444) 1,149 141,216
Designated - Kitchen general fund 7,833 165 - - - 7,999
Designated - Kitchen maintenance fund 13,212 - 42 - - 13,170
Designated - Churchyard fund* - 17,570 32,767 15,196 - -
Designated - Funds of Associated Groups 750 538 890 - - 398
Designated - Flower fund 337 559 461 - - 435
Restricted - Charities fund - 313 313 - - -
Restricted - Building restoration fund 1,752 - - (1,752) - -
Totals 203,943 105,909 147,781 - 1,149 163,220

*Note: ‘Designated - Churchyard fund’ includes a transfer from ‘Unrestricted - General fund’ of £15,196 to bring the fund out of deficit. ‘Restricted - Building restoration fund’ includes a transfer to ‘Unrestricted - General fund’ of £1,752 as instructed by the donor, Mr. D. Macklam for it to be used for general church and church hall repairs.

There may be minor discrepancies in the totals if the pence are not being shown.

12