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2021-12-31-accounts

St Mary’s, Arnold

Growing Disciples

Deeper, Wider, Younger

Annual Report for Year Ending December 2021

26[th] April 2022

1

Charity No 1134021

ST MARY’S CHURCH ARNOLD NOTTINGHAMSHIRE ANNUAL REPORT IN RESPECT OF THE PAROCHIAL CHURCH COUNCIL FOR THE FINANCIAL YEAR ENDED 31[ST] DECEMBER 2021

Incumbent: Rev Margaret Caunt The Vicarage, Church Lane, Arnold, Nottingham

Bankers HSBC Bank plc 104 Front Street Arnold Nottingham

Independent Examiner Mr G J Thomas 137 Gedling Road Arnold Nottingham

The St Mary’s Parochial Church Council (PCC) has the responsibility of co-operating with the Vicar in promoting in the ecclesiastical parish the whole mission of the Church of England, pastoral, evangelistic, social and ecumenical. The primary object is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The parish of Arnold is a large urban parish on the north east side of Nottingham based on the northern part of the Old Urban District Council area of Arnold, the population of this is some 24,000. The clergy stipends together with housing costs are paid by the Church Commissioners and are not reflected in these accounts. The base and work centre is the Church of St Mary, situated in Church Lane, Arnold which is a stone building dating back some 700 years and the freehold of this is vested in the Diocesan Board of Finance of Southwell and Nottingham. On land next to and held by the Church was erected in about 1965 the building known as the Church Hall (or Family Centre) and this has received a major rebuilding. The PCC own 22 St Mary’s Close which is now being rented after it had been used as a base for the curate in the parish.

2

The country was affected by the coronavirus infection which required churches to close for a period from March 23[rd] 2020. Government regulation designed to limit the spread of the disease caused extremely limited activities for the entire year.

Details of the main services are shown on page ??

The church encourages groups for fellowship and outreach and these include house groups, Alpha courses and youth and children’s groups.

The PCC is a corporate body established by the Church of England .The PCC operates under the PCC powers measure. The PCC is registered with the charity commissioners.

The Parochial Church Council met on the 4 March, 1 June, 2 September and 3 November. Five members are elected each year for a three year term at the Annual Meeting. Others may be co-opted. The appointment of PCC members is governed by and set out in the Church Representation Rules.

3

MEMBERS OF THE PAROCHIAL CHURCH COUNCIL FOR 2021

Vicar Rev Margaret Caunt

Church Wardens Mr David Rodger Mrs Liz Turley

Reader Mr David Caunt

Deanery Representatives

Mrs Larrie Thompson-also Co-opted as Secretary

Mrs Kate Lake (from APCM)

Ms Christine Peet (from APCM)

Diocesan Synod Mr Michael Bolton

Elected Members Ms Kirsty Aplin

Mr Christopher Baker (from APCM)

Ms Verity Blakemore(Resigned Feb 2022)

Mrs Mandy Brookshaw (to APCM)

Mr Andrew Fisher(Resigned Jan 2022)

Mr Alan Langton (from APCM)

Mr Trevor McElroy

Mrs Lisa Middleton

Mrs Veronica Prestidge (to APCM)

Mr Ron Price (to APCM)

Mrs Maureen Rodgers (from APCM)

Mr Ian Rosillo (from APCM)

Mrs Andrea Sands

Mr Ed Sands (from APCM)

Ms Melissa Watt

Mr Brian West Co-opted as Treasurer

4

COMMITTEES OF ST MARY'S CHURCH ARNOLD

The PCC operates through the standing committee between full meetings of the PCC.

1. Standing Committee

– Chairman The Vicar. The other committee members are: Church – Wardens David Rodgers and Liz Turley

PCC Secretary Larrie Thompson and PCC Treasurer Brian West and Assistant Treasurer Ian Rosillo. It has power to transact the urgent business of the PCC between its meetings and is the only committee required by law.

- Community Street Care Arnold (CSCA)

This charity was set up in March 2012 by a group of church members. The object of the charity is youth and community work in Arnold. As a condition of receiving an initial grant from the diocese it was necessary to agree that the truatees would be appointed by the PCC. The present trustees are Larrie Thompson, Michael Bolton, Brian West David Rodgers and Peter Spencer. This has been dormant all year.

OBJECTIVES AND ACTIVITIES

The PCC is committed to enabling as many people as possible to worship at the church and to become part of the parish community. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

We try to enable ordinary people to live out their faith as part of our parish community through

a) Worship and prayer, learning the gospel and developing their knowledge and trust

in Jesus

5

c) Missionary and outreach work.

To facilitate this work it is important that we maintain the fabric of the Church of St Mary and the Church Family Centre.

SUNDAY SERVICES

The year started with one service held at 1030am on Zoom. On 16[th] May 2021 this moved into Church when covid regulations eased. A further revised pattern of services commenced on 16[th] August 2021 (as a 12 month trial).

09.00 am Parish Communion traditional Common Worship except one Sunday a month Book of Common Prayer (usually 3[rd] Sunday). No service at this time on 5[th] Sundays

10.30am Morning Worship(Informal)with one Sunday per month a Communion Service (usually 3[rd] Sunday) and also a Joint Communion Service on the 5[th] Sunday.

6

ST. MARYS CHURCH, ARNOLD

FINANCIAL REVIEW OF THE YEAR

The accounts are seriously affected by the regulations imposed by the government which amongst other limitations prevented most meetings

The Church's main source of income is the planned giving which has for many years been operated through a gift aid scheme, a full renewal of which took place in September 2017. The amount received in 2020 was £51,683. The scheme basically encourages the payment of regular giving, usually by means of bank standing order or giving envelopes, with the view that income tax is recoverable on the giving under Gift Aid. Other normal income consists of collections both at normal services and specific services such as in respect of weddings and funerals. The church is thankful for legacies. We were be able to reclaim tax on various sources of income to a total of £9,232.

The principal item of expenditure is the parish share. This is an apportionment of the costs of the Diocese of Southwell and Nottingham based on their actual and potential Church membership and ability to give. The amount finally apportioned to Arnold by the Gedling Deanery for the year to 31 December 2020 was £78,797. The figure for 2022 is £86,244.

The PCC is responsible for the maintenance of the church buiilding and for clergy expenses. The church was insured for fire during the year for £11,180,000.

The church tower repairs were completed during the year apart from most of the work on the clock.

The other main items of income and expenditure relate to the Church Hall (or The Family Centre). This is now insured for fire during the year in the sum of £2,900,000.

7

This is mostly let to church related organizations and receipts from this are shown at some £10,383 for the year. The cost of maintaining the building was £21,387.

The government restriction on meeting apart from the pre-school caused almost all other use to cease from the end of March 2020 until mid-2021.

The total church expenditure for the year was £104,098 and the total income was £97,051 leaving a deficit of income over expenditure of £7,047

The PCC own a property at 22 St Mary’s Close for church use. It was donated to the parish for use by a curate and is now being rented as no curate has been allocated by the diocese. It is insured for rebuilding costs of £238,645

Grateful thanks must be offered to the many members who do unpaid work to enable the church to function so effectively.

These accounts have been prepared under the Church Accounting Regulations 2006 and in accordance with the Charities SORP 2005 (FRS 102) and applicable accounting standards

To be Signed on behalf of the PCC

David Rodgers Churchwarden 2022

8

ST MARY'S CHURCH, ARNOLD, NOTTINGHAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

INCOMING RESOURCES Unrestricted
Funds
Restricted
Funds
Total
2021
Total
2020
from Donors
Planned Giving
Collections
Grants
Tax Recoverable
Wedding Collections
Funeral
Legacies
Tower/Roof Appeals
Donations
51,683
1,795
3,000
9,232
15
155
1,000
2,647
69,527
-
4,261
700
4,961
51,683
1,795
7,261
9,232
15
155
1,000
700
2,647
74,488
54,405
1,457
-
17,365
-
492
-
20,931
10,397
105,047
From Operating Activities
Compass Magazine
Wedding & Funeral Fees
Sundry
Letting of Family Centre
Sunday Grps/Activity Week
1,360
2,973
1,333
10,383
514
16,563
1,360
2,973
1,333
10,383
514
16,563
997
2,348
589
5,772
236
9,942
Activities Generating Funds
Summer/Christmas Fairs
- -
Income from Investments
Rent – Parish House
Bank & Building Soc. Int
6,000
-
92,090
4,961 6,000
-
97,051
6,000
18
121,007
Expenditure per schedule
Deficit of Income over
Expenditure
97,978
(5,888)
6,120
(1,159)
1014,098
(7,047)
145,287
(24,280)
Allocation to funds
General Fund
Housing Fund
Tower
(5,888)
(5,888)
-
(1,159)
(1,159)
(5,888)
(1,159)
(24,280)
(13,575)
4,885
(15,590)
(24,280)

9

ST MARY'S CHURCH, ARNOLD, NOTTINGHAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST

DECEMBER 2021

RESOURCES EXPENDED Unrestricted
Funds
Restricted
Funds
Total
2021
Total
2020
Activities directly relating
to the work of the Church
Diocesan Parish Share
Church Repairs
Clergy Working Exp.
Church Admin.
Church Heat & Light
Church Insurance
Service Requisites
Printing & Religious Lit.
Choir Expenses & Organ
Magazine Costs
Tower Repairs
61,487
1,028
1,772
2,528
3,735
3,563
167
843
1,645
1,456
1,859 61,487
1,028
1,772
2,528
3,735
3,563
167
843
1,645
1,456
1,859
74,424
2,921
1,593
4,723
2,982
3,558
456
1,117
1,744
1,604
37,829
Family Centre Expenses
Repairs & Maintenance
Insurance
Light & Heat
Caretaker
Family Centre
Sunday Grps/Activity Wk
Sundry Expenses
St Mary’s Close
Donations & Gifts
6,309
1,794
4,540
3,483
643
30
1,905
50
4,261 11,570
1,794
4,540
3,483
643
30
1,905
50
2,731
1,643
4,418
2,178
236
277
711
142
Total Resources Expend. 97,978 6,120 104,098 145,287

Parish Share: Amount allocated by deanery £78,797 actually paid

£61,487 Unpaid £17,300

No employee earned £50,000 or more.

Ian Rosillo elected to the PCC during the year is employed at £1,000 per

annum.

10

ST. MARY'S CHURCH, ARNOLD, NOTTINGHAM

BALANCE SHEET AS AT 31ST DECEMBER 2021

2021 2020
**Buildings **
Church Hall/Family Centre
Historical Cost 1st January 2000
Less Depreciation
12,179
12,179
- 12,179
12,179
-
Family Centre Rebuilding Costs
Costs to 1st January 2003
Less Family Centre Rebuilding
Fund
148,131
148,131
- 148,131
148,131
-
House – 22 St Mary’s Closes
Cost to 31st December 2013
130,132 130,132
Current Assets
Debtors
Prepayments
Income Tax Recoverable
Bank Balances & Cash
-
298
3,200
6,044
9,542
164
597
4,308
5,162
10,231
Less Current Liabilities
Sundry Creditors
Community Street Care
Net Current Assets/(Liabilities)
14,554
3,450
18,004
(8,462)
121,670
9,645
3,000
12,345
(2,414)
127,718

Note: For current value of buildings see financial review page.

11

ST. MARY'S CHURCH, ARNOLD, NOTTINGHAM

BALANCE SHEET AS AT 31ST DECEMBER 2021 (Continued) REPRESENTED BY:-

REPRESENTED **BY:- **
2021 2020
General Fund
Balance as at 1st January 2020
Deficit Surplus for the year
(6,182)
(5,888)
(12,070) 7,393
(13,575)
(6,182)
Family Centre Rebuilding Fund
(Restricted Fund)
Balance as at 1st January 2012
Less Cost of Rebuilding
148,131
148.131
- 148.131
148,131
-
Housing Fund
Balance as at 1st January 2012
Donation
Cost of House
130,132 130,132 125,247
4,885
130,132
Appeal Funds (Restricted)
Tower/Roof Repairs
Contributions Rec. to 1st Jan 2020
Contributions
Tower Repairs
Organ
Contributions Received
3,147
700
3,847
1,859
1,988
620
2,608
120,670
18,737
22,239
40,976
37,829
3,147
620
3,767
127,717

12

ST MARY’S CHURCH, ARNOLD, NOTTINGHAM ACCOUNTING POLICIES

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 PCC’s together with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities (SORP102).

The financial statements have been prepared under the historical cost convention.

Fund Accounting

Unrestricted 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.

Restricted Funds comprise revenue donations and grants for a specific PCC activity intended by the donor. The appeals in respect of work on the tower/roof and the organ are restricted funds. Three small items have to be completed on the tower which although started early in the year had to be halted for a period in the spring to meet government regulations. One donation by agreement has been used to meet the shortfall on the house at St Marys Close when acquired.

Designated funds are general funds set aside by the PCC for use in the future.

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 or those that are informal gatherings of church members.

13

Incoming Resources

Planned Giving, collections and similar donations are recognised when received. Tax refunds on gift aid donations are recognised when the donation is received.

Other Income

Rental income from the letting of church premises has been recognised when the rental is paid

Resources expended

Diocesan parish share is accounted for when paid

FIXED ASSETS

Consecrated property and Movable Church Furnishings

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

Movable 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. Subsequently no individual item has cost the church more than £1,000 so all such expenditure has been written off when incurred.

14

St Mary’s, Arnold

Growing Disciples

Deeper, Wider, Younger

Annual Report for Year Ending December 2021

26[th] April 2022

1

Charity No 1134021

ST MARY’S CHURCH ARNOLD NOTTINGHAMSHIRE ANNUAL REPORT IN RESPECT OF THE PAROCHIAL CHURCH COUNCIL FOR THE FINANCIAL YEAR ENDED 31[ST] DECEMBER 2021

Incumbent: Rev Margaret Caunt The Vicarage, Church Lane, Arnold, Nottingham

Bankers HSBC Bank plc 104 Front Street Arnold Nottingham

Independent Examiner Mr G J Thomas 137 Gedling Road Arnold Nottingham

The St Mary’s Parochial Church Council (PCC) has the responsibility of co-operating with the Vicar in promoting in the ecclesiastical parish the whole mission of the Church of England, pastoral, evangelistic, social and ecumenical. The primary object is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The parish of Arnold is a large urban parish on the north east side of Nottingham based on the northern part of the Old Urban District Council area of Arnold, the population of this is some 24,000. The clergy stipends together with housing costs are paid by the Church Commissioners and are not reflected in these accounts. The base and work centre is the Church of St Mary, situated in Church Lane, Arnold which is a stone building dating back some 700 years and the freehold of this is vested in the Diocesan Board of Finance of Southwell and Nottingham. On land next to and held by the Church was erected in about 1965 the building known as the Church Hall (or Family Centre) and this has received a major rebuilding. The PCC own 22 St Mary’s Close which is now being rented after it had been used as a base for the curate in the parish.

2

The country was affected by the coronavirus infection which required churches to close for a period from March 23[rd] 2020. Government regulation designed to limit the spread of the disease caused extremely limited activities for the entire year.

Details of the main services are shown on page ??

The church encourages groups for fellowship and outreach and these include house groups, Alpha courses and youth and children’s groups.

The PCC is a corporate body established by the Church of England .The PCC operates under the PCC powers measure. The PCC is registered with the charity commissioners.

The Parochial Church Council met on the 4 March, 1 June, 2 September and 3 November. Five members are elected each year for a three year term at the Annual Meeting. Others may be co-opted. The appointment of PCC members is governed by and set out in the Church Representation Rules.

3

MEMBERS OF THE PAROCHIAL CHURCH COUNCIL FOR 2021

Vicar Rev Margaret Caunt

Church Wardens Mr David Rodger Mrs Liz Turley

Reader Mr David Caunt

Deanery Representatives

Mrs Larrie Thompson-also Co-opted as Secretary

Mrs Kate Lake (from APCM)

Ms Christine Peet (from APCM)

Diocesan Synod Mr Michael Bolton

Elected Members Ms Kirsty Aplin

Mr Christopher Baker (from APCM)

Ms Verity Blakemore(Resigned Feb 2022)

Mrs Mandy Brookshaw (to APCM)

Mr Andrew Fisher(Resigned Jan 2022)

Mr Alan Langton (from APCM)

Mr Trevor McElroy

Mrs Lisa Middleton

Mrs Veronica Prestidge (to APCM)

Mr Ron Price (to APCM)

Mrs Maureen Rodgers (from APCM)

Mr Ian Rosillo (from APCM)

Mrs Andrea Sands

Mr Ed Sands (from APCM)

Ms Melissa Watt

Mr Brian West Co-opted as Treasurer

4

COMMITTEES OF ST MARY'S CHURCH ARNOLD

The PCC operates through the standing committee between full meetings of the PCC.

1. Standing Committee

– Chairman The Vicar. The other committee members are: Church – Wardens David Rodgers and Liz Turley

PCC Secretary Larrie Thompson and PCC Treasurer Brian West and Assistant Treasurer Ian Rosillo. It has power to transact the urgent business of the PCC between its meetings and is the only committee required by law.

- Community Street Care Arnold (CSCA)

This charity was set up in March 2012 by a group of church members. The object of the charity is youth and community work in Arnold. As a condition of receiving an initial grant from the diocese it was necessary to agree that the truatees would be appointed by the PCC. The present trustees are Larrie Thompson, Michael Bolton, Brian West David Rodgers and Peter Spencer. This has been dormant all year.

OBJECTIVES AND ACTIVITIES

The PCC is committed to enabling as many people as possible to worship at the church and to become part of the parish community. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

We try to enable ordinary people to live out their faith as part of our parish community through

a) Worship and prayer, learning the gospel and developing their knowledge and trust

in Jesus

5

c) Missionary and outreach work.

To facilitate this work it is important that we maintain the fabric of the Church of St Mary and the Church Family Centre.

SUNDAY SERVICES

The year started with one service held at 1030am on Zoom. On 16[th] May 2021 this moved into Church when covid regulations eased. A further revised pattern of services commenced on 16[th] August 2021 (as a 12 month trial).

09.00 am Parish Communion traditional Common Worship except one Sunday a month Book of Common Prayer (usually 3[rd] Sunday). No service at this time on 5[th] Sundays

10.30am Morning Worship(Informal)with one Sunday per month a Communion Service (usually 3[rd] Sunday) and also a Joint Communion Service on the 5[th] Sunday.

6

ST. MARYS CHURCH, ARNOLD

FINANCIAL REVIEW OF THE YEAR

The accounts are seriously affected by the regulations imposed by the government which amongst other limitations prevented most meetings

The Church's main source of income is the planned giving which has for many years been operated through a gift aid scheme, a full renewal of which took place in September 2017. The amount received in 2020 was £51,683. The scheme basically encourages the payment of regular giving, usually by means of bank standing order or giving envelopes, with the view that income tax is recoverable on the giving under Gift Aid. Other normal income consists of collections both at normal services and specific services such as in respect of weddings and funerals. The church is thankful for legacies. We were be able to reclaim tax on various sources of income to a total of £9,232.

The principal item of expenditure is the parish share. This is an apportionment of the costs of the Diocese of Southwell and Nottingham based on their actual and potential Church membership and ability to give. The amount finally apportioned to Arnold by the Gedling Deanery for the year to 31 December 2020 was £78,797. The figure for 2022 is £86,244.

The PCC is responsible for the maintenance of the church buiilding and for clergy expenses. The church was insured for fire during the year for £11,180,000.

The church tower repairs were completed during the year apart from most of the work on the clock.

The other main items of income and expenditure relate to the Church Hall (or The Family Centre). This is now insured for fire during the year in the sum of £2,900,000.

7

This is mostly let to church related organizations and receipts from this are shown at some £10,383 for the year. The cost of maintaining the building was £21,387.

The government restriction on meeting apart from the pre-school caused almost all other use to cease from the end of March 2020 until mid-2021.

The total church expenditure for the year was £104,098 and the total income was £97,051 leaving a deficit of income over expenditure of £7,047

The PCC own a property at 22 St Mary’s Close for church use. It was donated to the parish for use by a curate and is now being rented as no curate has been allocated by the diocese. It is insured for rebuilding costs of £238,645

Grateful thanks must be offered to the many members who do unpaid work to enable the church to function so effectively.

These accounts have been prepared under the Church Accounting Regulations 2006 and in accordance with the Charities SORP 2005 (FRS 102) and applicable accounting standards

To be Signed on behalf of the PCC

David Rodgers Churchwarden 2022

8

ST MARY'S CHURCH, ARNOLD, NOTTINGHAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

INCOMING RESOURCES Unrestricted
Funds
Restricted
Funds
Total
2021
Total
2020
from Donors
Planned Giving
Collections
Grants
Tax Recoverable
Wedding Collections
Funeral
Legacies
Tower/Roof Appeals
Donations
51,683
1,795
3,000
9,232
15
155
1,000
2,647
69,527
-
4,261
700
4,961
51,683
1,795
7,261
9,232
15
155
1,000
700
2,647
74,488
54,405
1,457
-
17,365
-
492
-
20,931
10,397
105,047
From Operating Activities
Compass Magazine
Wedding & Funeral Fees
Sundry
Letting of Family Centre
Sunday Grps/Activity Week
1,360
2,973
1,333
10,383
514
16,563
1,360
2,973
1,333
10,383
514
16,563
997
2,348
589
5,772
236
9,942
Activities Generating Funds
Summer/Christmas Fairs
- -
Income from Investments
Rent – Parish House
Bank & Building Soc. Int
6,000
-
92,090
4,961 6,000
-
97,051
6,000
18
121,007
Expenditure per schedule
Deficit of Income over
Expenditure
97,978
(5,888)
6,120
(1,159)
1014,098
(7,047)
145,287
(24,280)
Allocation to funds
General Fund
Housing Fund
Tower
(5,888)
(5,888)
-
(1,159)
(1,159)
(5,888)
(1,159)
(24,280)
(13,575)
4,885
(15,590)
(24,280)

9

ST MARY'S CHURCH, ARNOLD, NOTTINGHAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST

DECEMBER 2021

RESOURCES EXPENDED Unrestricted
Funds
Restricted
Funds
Total
2021
Total
2020
Activities directly relating
to the work of the Church
Diocesan Parish Share
Church Repairs
Clergy Working Exp.
Church Admin.
Church Heat & Light
Church Insurance
Service Requisites
Printing & Religious Lit.
Choir Expenses & Organ
Magazine Costs
Tower Repairs
61,487
1,028
1,772
2,528
3,735
3,563
167
843
1,645
1,456
1,859 61,487
1,028
1,772
2,528
3,735
3,563
167
843
1,645
1,456
1,859
74,424
2,921
1,593
4,723
2,982
3,558
456
1,117
1,744
1,604
37,829
Family Centre Expenses
Repairs & Maintenance
Insurance
Light & Heat
Caretaker
Family Centre
Sunday Grps/Activity Wk
Sundry Expenses
St Mary’s Close
Donations & Gifts
6,309
1,794
4,540
3,483
643
30
1,905
50
4,261 11,570
1,794
4,540
3,483
643
30
1,905
50
2,731
1,643
4,418
2,178
236
277
711
142
Total Resources Expend. 97,978 6,120 104,098 145,287

Parish Share: Amount allocated by deanery £78,797 actually paid

£61,487 Unpaid £17,300

No employee earned £50,000 or more.

Ian Rosillo elected to the PCC during the year is employed at £1,000 per

annum.

10

ST. MARY'S CHURCH, ARNOLD, NOTTINGHAM

BALANCE SHEET AS AT 31ST DECEMBER 2021

2021 2020
**Buildings **
Church Hall/Family Centre
Historical Cost 1st January 2000
Less Depreciation
12,179
12,179
- 12,179
12,179
-
Family Centre Rebuilding Costs
Costs to 1st January 2003
Less Family Centre Rebuilding
Fund
148,131
148,131
- 148,131
148,131
-
House – 22 St Mary’s Closes
Cost to 31st December 2013
130,132 130,132
Current Assets
Debtors
Prepayments
Income Tax Recoverable
Bank Balances & Cash
-
298
3,200
6,044
9,542
164
597
4,308
5,162
10,231
Less Current Liabilities
Sundry Creditors
Community Street Care
Net Current Assets/(Liabilities)
14,554
3,450
18,004
(8,462)
121,670
9,645
3,000
12,345
(2,414)
127,718

Note: For current value of buildings see financial review page.

11

ST. MARY'S CHURCH, ARNOLD, NOTTINGHAM

BALANCE SHEET AS AT 31ST DECEMBER 2021 (Continued) REPRESENTED BY:-

REPRESENTED **BY:- **
2021 2020
General Fund
Balance as at 1st January 2020
Deficit Surplus for the year
(6,182)
(5,888)
(12,070) 7,393
(13,575)
(6,182)
Family Centre Rebuilding Fund
(Restricted Fund)
Balance as at 1st January 2012
Less Cost of Rebuilding
148,131
148.131
- 148.131
148,131
-
Housing Fund
Balance as at 1st January 2012
Donation
Cost of House
130,132 130,132 125,247
4,885
130,132
Appeal Funds (Restricted)
Tower/Roof Repairs
Contributions Rec. to 1st Jan 2020
Contributions
Tower Repairs
Organ
Contributions Received
3,147
700
3,847
1,859
1,988
620
2,608
120,670
18,737
22,239
40,976
37,829
3,147
620
3,767
127,717

12

ST MARY’S CHURCH, ARNOLD, NOTTINGHAM ACCOUNTING POLICIES

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 PCC’s together with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities (SORP102).

The financial statements have been prepared under the historical cost convention.

Fund Accounting

Unrestricted 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.

Restricted Funds comprise revenue donations and grants for a specific PCC activity intended by the donor. The appeals in respect of work on the tower/roof and the organ are restricted funds. Three small items have to be completed on the tower which although started early in the year had to be halted for a period in the spring to meet government regulations. One donation by agreement has been used to meet the shortfall on the house at St Marys Close when acquired.

Designated funds are general funds set aside by the PCC for use in the future.

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 or those that are informal gatherings of church members.

13

Incoming Resources

Planned Giving, collections and similar donations are recognised when received. Tax refunds on gift aid donations are recognised when the donation is received.

Other Income

Rental income from the letting of church premises has been recognised when the rental is paid

Resources expended

Diocesan parish share is accounted for when paid

FIXED ASSETS

Consecrated property and Movable Church Furnishings

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

Movable 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. Subsequently no individual item has cost the church more than £1,000 so all such expenditure has been written off when incurred.

14

   Page 10  `

INDEPENDENT EXAMINER'S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST MARY’S CHURCH, ARNOLD

I report on the accounts for the year ended 31 December 2021, which are set out on
pages 6 to 10.

Respective responsibilities of the Trustees and the Independent Examiner

The charity trustees 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

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 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 management committee concerning any such matters.  The
procedures undertaken do not provide all the evidence that would be required in a
full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matters has come to my attention:
(1)  which give me reasonable cause to believe that in any material respect the
requirements
.  to keep accounting records in accordance with s. 130 of the 2011 Act; or
(2)  to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed:  Mr G J Thomas A.C.M.A.
         137 Gedling Road
         Arnold
         Nottingham
Date:    1 May 2022